Census tract 107, Lancaster County, South Carolina

GEOID 45057010700 (2020 census: state 45, county 057, tract 010700).

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 South Carolina's published OZ 2.0 nomination list (SC Commerce, Final Recommendations (Sept. 22, 2026))
County	Lancaster County

Tract data

Population	3,524
Median household income	$27,920
Median home value	$113,600
Poverty rate	44.2%

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 107 on the OZ map →

Nominated tracts become investable only after Treasury designates them (designations start Jan 1, 2027). See the South Carolina Opportunity Zone page for the state's nomination status, deadlines and funds, or the OZ 2.0 tracker.

Other tracts in Lancaster County

Tract 102.02 · eligible
Tract 103 · eligible
Tract 105 · eligible
Tract 108 · eligible · current OZ
Tract 110.01 · eligible

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