Less Developed Census Tracts

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Tricia DePadro

O.C.G.A. § 48-7-40.1(b) requires that DCA rank the state’s census tracts by December 31 of each year.  The census tract detail is applicable to a tax year beginning on or after January 1 and includes “less developed” census tracts that are statistically similar to the bottom 71 (Tier 1) counties contiguous to at least nine other such tracts.  To rank census tracts, DCA uses American Community Survey data available specifically for the less developed census tract designations as of November 30, of the prior year. A complete listing of designated Less Developed Census Tracts for the current year 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 of the year of change.  The NOI is designed to prevent adverse effects to a business based on re-ranking out of a less developed census tract.    

To determine the designation area for an address location, go to the Interactive Map of Potential Opportunity Zone areas for 2021, include designated LDCT and Military Zones by clicking on the layers for the LDCT and Military Zones for these layers to show on the map.

Putnam County’s Census Tracts 9503.01, 9601.02, 9602.02, and 9603.00 have been granted an Economic Distress designation for 2021.  This is a temporary designation falling under the Less Developed Census Tract (LDCT) designation.  In the event that the LDCTs designated under this authority do not retain LDCT status for calendar year 2022, businesses within the impacted area have the opportunity to file Notices of Intent (NOI) on or before the March 31, 2022 deadline.  An NOI will allow the company to “lock-in” the LDCT status for a period of three years.  Failure to submit NOIs will result in the inability of a business to claim LDCTs in the future.

 

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