57 Opportunity Zones in this county. Part of California, 879 current zones.
Current Opportunity Zones
57
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
34
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
28
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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25 current zones in this county are not eligible for OZ 2.0. New property acquired in them after December 31, 2026 generally will not qualify. See them on the map.
This map opens on the official 2027 designated San Bernardino County Opportunity Zones (deep blue), effective January 1, 2027, from the list Treasury published November 5, 2026. Use the Layers panel to see the original 2018 zones (gold, in effect through December 31, 2028), both maps together, or the non-final eligible pool. On the 2027 view, the rural toggle shows only tracts marked Rural on the official list. See every designated California tract on the 2027 list.
San Bernardino County has 57 designated Qualified Opportunity Zones spread across the Inland Empire cities of San Bernardino, Fontana, Rialto, Ontario, Victorville, and Needles. As the geographically largest county in the contiguous United States, San Bernardino's OZ footprint spans dense Inland Empire logistics corridors, desert communities along I-15 and I-40, and the High Desert region.
The Inland Empire's logistics and distribution economy, driven by the largest concentration of warehouse and fulfillment center activity in the western United States, provides strong industrial OZ investment fundamentals in San Bernardino County. Workforce housing demand is acute across the county as workers priced out of Los Angeles and Orange County have migrated inland. San Bernardino city's downtown zones offer urban redevelopment opportunities at extremely low acquisition costs compared to coastal California markets.
What is an Opportunity Zone census tract?
Each Opportunity Zone is defined at the census tract level by the U.S. Census Bureau. Investors must deploy eligible capital gains into a Qualified Opportunity Fund (QOF) that invests in property or businesses within these designated tract boundaries. The tract GEOID numbers listed above identify each designated zone in San Bernardino County.
How do I invest in San Bernardino County Opportunity Zones?
Investments must be made through a Qualified Opportunity Fund (QOF). Capital gains must be reinvested within 180 days of the gain recognition event. Consult a qualified tax advisor to determine your eligibility and structure your investment. You can also visit our Find OZ Help page to connect with an OZ specialist.