Zones › North Carolina › Tract 104

Census tract 104, Scotland County, North Carolina

GEOID 37165010400 (2020 census: state 37, county 165, tract 010400).

OZ 2.0 eligibleYes (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 2.0North Carolina hasn't published a tract-level nomination list yet.
CountyScotland County

Tract data

Population4,276
Median household income$43,077
Median home value$108,400
Poverty rate27.8%

Source: U.S. Census Bureau American Community Survey (ACS 2022 5-year) estimates, as loaded with the Rev. Proc. 2026-14 tract list.

See tract 104 on the OZ map →

See the North Carolina Opportunity Zone page for the state's nomination status, deadlines and funds, or the OZ 2.0 tracker.

Other tracts in Scotland County

Not tax advice. Confirm a specific address on the OZ map; tract boundaries follow the 2020 census.