Less Developed Census Tracts

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Tricia DePadro

O.C.G.A. § 48-7-40.1(b) requires that DCA also rank the state’s census tracts by December 31 of each year.  The census tract detail is applicable to a 2018 tax year beginning on or after January 1, 2018, and includes “less developed” census tracts that are statistically similar to the bottom 71 (Tier 1) counties and are contiguous to at least nine other such tracts.  To rank census tracts, DCA uses Bureau of Economic Analysis data available as of November 30, of the prior year.    A complete listing of designated Less Developed Census Tracts for 2018 is located in the Fact Sheet section below.  These “less developed” areas are eligible for benefits similar to Tier 1 counties.

Changes in Less Developed Census Tract designations can also impact incentives available to businesses with plans to locate or expand in a particular area.  These businesses are also eligible to file a Notice of Intent  (see the Forms Section) on or before March 31, 2018.  The NOI is designed to prevent adverse effects to a business based on re-ranking out of a less developed census tract. .  The following table lists census tracts whose designation will change and result in a reduction in tax credit benefits.    

Census Tracts Benefited by NOIs for 2017

Charlton County – 101

Fulton County – 17

Thomas County – 9610

Charlton County – 102

Fulton County – 77.03

Troup County – 9605.01

Columbia County – 305.06

Haralson County – 101

Turner County – 9702

DeKalb County – 234.22

Jackson County – 102

Walker County – 209.01

Douglas County – 805.05

Pulaski County – 9501

Walker County – 209.01

Fannin County – 502

Pulaski County – 9502

 

To determine the designation area for an address location, go to the Interactive Map of Potential Opportunity Zone areas for 2017, including designated LDCT and Military Zones. Click on the layers for the LDCT and Military Zones to have these layers shown on the map.

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