Census tract 105, Upson County, Georgia
GEOID 13293010500 (2020 census: state 13, county 293, tract 010500).
| OZ 2.0 eligible | Yes (rural: 30% step-up for a rural fund) (IRS Rev. Proc. 2026-14 appendix) |
|---|---|
| Current Opportunity Zone (2018) | Yes, inside a current (2018) Opportunity Zone (CDFI Fund list; how we match 2010 to 2020 tracts) |
| Nominated for OZ 2.0 | Yes, on Georgia's published OZ 2.0 nomination list (Georgia DCA nominated-tract list (PDF)) |
| County | Upson County |
Tract data
| Population | 5,576 |
|---|---|
| Median household income | $26,392 |
| Median home value | $77,000 |
| Poverty rate | 35.3% |
Source: U.S. Census Bureau American Community Survey (ACS 2022 5-year) estimates, as loaded with the Rev. Proc. 2026-14 tract list.
Nominated tracts become investable only after Treasury designates them (designations start Jan 1, 2027). See the Georgia Opportunity Zone page for the state's nomination status, deadlines and funds, or the OZ 2.0 tracker.
Other tracts in Upson County
- Tract 101 · eligible
- Tract 102.01 · eligible · current OZ
Not tax advice. Confirm a specific address on the OZ map; tract boundaries follow the 2020 census.