Three Houston County census tracts appear on Georgia's list of nominated federal Opportunity Zones for the program's second round, which takes effect January 1, 2027. The Georgia Department of Community Affairs list dated September 28, 2026 includes tracts 211.18, 213 and 215.01, all flagged as non-rural.
According to the Department of Community Affairs, the U.S. Treasury had designated 238 federal Opportunity Zones in Georgia as of October 29, 2026. The new zones run from 2027 through 2036 under the 2025 federal tax law that made the program permanent. Census Reporter compares tract 211.18 with Warner Robins and tracts 213 and 215.01 with Perry, which puts the Houston County zones in or near the county's two largest cities.
Opportunity Zones are a capital gains tax incentive for investors. They are not a homeowner grant, a property tax break or a down payment program. For owners, sellers and buyers in Warner Robins and Perry, the practical question is whether investor capital and redevelopment interest will follow the designation.
Which Houston County census tracts are on Georgia's Opportunity Zone list?
The Georgia Department of Community Affairs published its Opportunity Zone 2.0 nominations in a list dated September 28, 2026. Houston County has three entries: census tract 211.18 (GEOID 13153021118), tract 213 (13153021300) and tract 215.01 (13153021501). None is flagged rural, which affects which investor tax benefits apply.
Census tract numbers do not line up with subdivision names or city limits. Census Reporter's tract profiles compare tract 211.18 with Warner Robins and tracts 213 and 215.01 with Perry, but they do not state exact street boundaries. The most reliable way to confirm whether a specific address is inside a zone is the Georgia Opportunity Zone 2.0 Designations map linked from the DCA program page.
Houston County Opportunity Zone tracts at a glance
Census tract | Nearby city (Census Reporter comparison) | Population | Median household income | Median home value | Poverty rate |
211.18 | Warner Robins | 2,652 | $52,958 | $127,800 | 10.5% |
213 | Perry | 4,016 | $72,083 | $193,600 | 20.8% |
215.01 | Perry | 706 | $52,143 | $229,500 | 19.6% |
These are survey estimates with wide margins of error, especially for small tracts like 215.01, where the median home value of $229,500 carries a margin of more than $100,000. They describe the tracts as a whole, not any one street. For Houston County owners, the numbers explain why the tracts qualified: Opportunity Zone eligibility is based on income and poverty measures. They do not predict what will happen to prices once the designation takes effect.
How do Opportunity Zone tax benefits work under the 2025 tax law?
The One Big Beautiful Bill Act of 2025 made Opportunity Zones a permanent part of the federal tax code, with new designations every decade. According to Forvis Mazars, investors who place eligible capital gains into a qualified Opportunity Fund after December 31, 2026 receive three main benefits.
These benefits flow to the investor who sells an appreciated asset and reinvests the gain. A family that owns and lives in a home inside tract 213 does not receive a tax break simply because the tract is designated.
• Rolling deferral: the reinvested gain is deferred until the fifth anniversary of the investment, unless an earlier inclusion event occurs.
• Basis step-up: after five years, 10% of the deferred gain is excluded. Qualified rural Opportunity Funds receive 30%. Houston County's three tracts are listed as non-rural.
• 10-year exclusion: investments held at least 10 years can exclude appreciation after the investment from federal capital gains tax, with the basis adjustment capped at fair market value on the 30th anniversary for very long holds.
• The earlier seven-year step-up was eliminated, and the first-round zones expire December 31, 2028.
What could an Opportunity Zone mean for Warner Robins and Perry neighborhoods?
Opportunity Zones are designed to steer private investment into lower-income census tracts. In practice that usually means rental housing, mixed-use buildings, commercial redevelopment or business investment held for the long term to reach the 10-year exclusion.
Whether that happens in Houston County is not yet known. No Opportunity Fund project has been announced for these three tracts in any source reviewed for this article. Warner Robins is separately planning downtown redevelopment around Commercial Circle, but no published city plan ties that work to the Opportunity Zone tracts.
Investors may look more closely at land, older commercial buildings and small multifamily properties inside the tracts. That can mean more inquiries for owners of those property types. Single-family homeowners are less directly affected, though redevelopment nearby can change what a neighborhood looks like over a 10-year window.
How many Opportunity Zones does Georgia have, and are the numbers final?
Published counts differ depending on the source and date. Bisnow reported that Georgia nominated 235 census tracts statewide from a pool of nearly 950, with 115 in rural areas. The Department of Community Affairs page states that Treasury designated 238 federal Opportunity Zones in Georgia as of October 29, 2026. Bisnow also cited 260 Georgia tracts designated by Treasury, a figure that appears to describe the earlier round.
Because nomination and designation are separate steps, owners should confirm a tract's final status on the DCA designations map rather than relying on the nomination list alone. Benefits for new zones begin January 1, 2027.
What should Houston County property owners do before 2027?
Owners of land, commercial property or small rental buildings in tracts 211.18, 213 or 215.01 can start by confirming the address on the DCA map. Investor buyers may ask about zoning, utilities and redevelopment potential, so having a current survey, zoning letter and rent roll ready can help.
Homeowners in these tracts do not need to do anything. The designation does not change property taxes, homestead exemptions or zoning. It only creates a federal tax incentive for qualified investors.
Does an Opportunity Zone make my Houston County property worth more?
An Opportunity Zone designation gives qualified investors a federal capital gains incentive; it does not change a property's appraised value, property tax bill or zoning in Warner Robins, Perry or anywhere else in Houston County.
Where I see this mattering is buyer pool. If you own land, an older commercial building or a small multifamily property in one of these tracts, you may get calls from investors who did not look at Houston County before. That can help with pricing and terms, but only if the property is presented to that audience correctly. I can confirm whether your address is inside a zone and help you decide whether marketing to investors makes sense.
Should I buy a home in an Opportunity Zone in Houston County, GA?
Buying a primary residence inside an Opportunity Zone does not by itself qualify for Opportunity Zone tax benefits, which apply only to capital gains invested through a qualified Opportunity Fund.
For most buyers, I treat the designation as background information. It can signal where investors may focus over the next decade, which may mean new businesses or rental development nearby. For investors, the rules are specific, the holding periods are long and a tax advisor needs to be part of the plan. Either way, I can show you what is available in or near tracts 211.18, 213 and 215.01 and what has sold there recently.
Frequently Asked Questions
Which Houston County, GA census tracts are Opportunity Zones?
Georgia's Opportunity Zone 2.0 nomination list dated September 28, 2026 includes Houston County census tracts 211.18, 213 and 215.01. All three are flagged non-rural. Final designation status should be confirmed on the Georgia Department of Community Affairs Opportunity Zone 2.0 map.
When do the new Georgia Opportunity Zones take effect?
The new Opportunity Zone designations take effect January 1, 2027. They run through December 31, 2036. The first-round zones expire December 31, 2028, and existing designations do not carry over automatically.
Is there an Opportunity Zone in Warner Robins, GA?
Census tract 211.18 is on Georgia's Opportunity Zone 2.0 nomination list, and Census Reporter compares that tract with Warner Robins. Census Reporter does not publish exact street boundaries on the tract profile. The DCA designations map is the best way to check a specific Warner Robins address.
Is there an Opportunity Zone in Perry, GA?
Census tracts 213 and 215.01 are on Georgia's Opportunity Zone 2.0 nomination list, and Census Reporter compares both with Perry. Tract 213 has an estimated population of 4,016 and tract 215.01 an estimated 706. Owners in Perry, GA can confirm whether an address falls inside a zone using the DCA designations map.
Do homeowners get a tax break in an Opportunity Zone?
No. Opportunity Zone benefits apply to capital gains invested in a qualified Opportunity Fund. Living in or owning a home in a designated tract does not change property taxes or homestead exemptions in Houston County, GA. The incentive is aimed at investors.
What are the Opportunity Zone tax benefits starting in 2027?
Investors who place capital gains into a qualified Opportunity Fund after December 31, 2026 can defer that gain until the fifth anniversary of the investment. After five years, 10% of the deferred gain is excluded, or 30% for qualified rural funds. Investments held at least 10 years can exclude post-acquisition appreciation from federal capital gains tax.
Are Houston County's Opportunity Zones rural?
No. All three Houston County tracts on the September 28, 2026 list are flagged non-rural. That means the standard 10% five-year basis step-up applies rather than the 30% rural step-up. Rural status is determined tract by tract.
How many Opportunity Zones are in Georgia?
The Georgia Department of Community Affairs reports that Treasury designated 238 federal Opportunity Zones in Georgia as of October 29, 2026. Bisnow reported that 235 tracts were nominated from a pool of nearly 950. Counts may differ by source and date, so the DCA page is the most current reference.
How did Georgia choose its Opportunity Zones?
The Department of Community Affairs combined local nominations, a quantitative model of tracts likely to spur development and existing statewide priorities. Each state could designate up to 25% of its low-income census tracts. Georgia's nominations were split nearly evenly between rural and metro areas.
What qualifies a census tract as an Opportunity Zone under the new rules?
A tract qualifies as low-income if its median family income is at most 70% of the applicable state or metro median. A tract can also qualify with a poverty rate of at least 20% and median family income at most 125% of the applicable median. The rule allowing certain contiguous non-low-income tracts was eliminated, according to Forvis Mazars.
Does an Opportunity Zone change zoning in Houston County?
No. Opportunity Zone designation is a federal tax incentive and does not change local zoning in Houston County, Warner Robins or Perry. Any rezoning or development still goes through the city or county planning process. Owners should contact their local planning office for zoning questions.
About the Author
William Walton-Dean is a licensed REALTOR® with Walton Dean Realty, operating under Real Broker LLC, serving buyers and sellers across Houston County, Georgia, including Perry, Warner Robins, Bonaire, Kathleen, Byron, and the surrounding Middle Georgia housing market. He brings a data-driven, hyper-local approach to both residential and commercial transactions, working with first-time buyers, move-up sellers, investors, and families relocating to the area, including those tied to Robins Air Force Base. Drawing on a prior career as a C-level executive, he helps buyers and sellers at every price point make clear, confident decisions backed by real market insight.
📱 478-371-7069
Walton Dean Realty | Real Broker LLC
Buying or Selling in Warner Robins or Perry? Let's Talk About Your Address
I can check whether your property falls inside one of Houston County's Opportunity Zone tracts and show you how recent sales nearby compare. Schedule a consultation or send me a DM with your address to get started.
William Walton-Dean | Walton Dean Realty
📱 478-371-7069
A More Strategic Approach to Real Estate
Disclaimer: This article is for general information only and is not tax, legal or investment advice. Opportunity Zone rules are complex. Consult a qualified tax professional before making any investment decision.
