2019 IRS SECTION 42(d)(5)(B) QUALIFIED CENSUS TRACTS
(2010 Census Data; 2010-2014, 2011-2015, 2012-2016 American Community Survey (ACS) Data); OMB Metropolitan Area Definitions, July 15, 2015

* Effective Date January 1, 2019

STATE: California
COUNTY OR COUNTY EQUIVALENTTRACTTRACTTRACTTRACTTRACTTRACTTRACTTRACTTRACTTRACTTRACTTRACT
Alameda County 4007.00 4010.00 4013.00 4014.00 4015.00 4016.00 4018.00 4022.00 4024.00 4025.00 4026.00 4027.00
4028.00 4029.00 4030.00 4031.00 4035.01 4053.02 4054.01 4054.02 4055.00 4057.00 4058.00 4059.01
4059.02 4060.00 4061.00 4062.01 4062.02 4063.00 4064.00 4065.00 4066.01 4066.02 4070.00 4071.01
4071.02 4072.00 4073.00 4074.00 4075.00 4076.00 4082.00 4084.00 4085.00 4086.00 4087.00 4088.00
4089.00 4090.00 4091.00 4092.00 4093.00 4094.00 4095.00 4096.00 4097.00 4101.00 4102.00 4103.00
4105.00 4204.00 4220.00 4225.00 4227.00 4228.00 4229.00 4235.00 4236.02 4240.01 4240.02 4276.00
4287.00 4324.00 4339.00 4340.00 4351.04 4355.00 4356.01 4356.02 4362.00 4363.00 4365.00 4366.02
4375.00 4377.01 4377.02
Butte County 5.02 6.03 6.04 10.00 11.00 12.00 13.00 28.00 29.00 30.01 30.02
Calaveras County 4.00
Contra Costa County 3020.05 3050.00 3060.03 3071.02 3072.01 3072.02 3072.04 3072.05 3100.00 3110.00 3120.00 3131.01
3132.06 3141.02 3141.03 3141.04 3142.00 3280.00 3361.01 3361.02 3362.02 3381.01 3650.02 3660.02
3671.00 3672.00 3680.01 3680.02 3690.01 3730.00 3740.00 3750.00 3760.00 3770.00 3790.00 3810.00
3820.00 3892.00
Del Norte County 1.01 1.02 1.04 2.03
El Dorado County 303.02 316.00
Fresno County 1.00 2.00 3.00 4.00 5.01 6.00 7.00 8.00 9.01 9.02 10.00 11.00
12.01 12.02 13.01 13.03 13.04 14.07 20.00 24.00 25.01 25.02 26.01 27.01
27.02 28.00 29.03 30.03 34.00 47.04 48.01 54.03 65.01 65.02 78.02 82.00
83.01 83.02 85.01
Glenn County 101.00
Humboldt County 1.00 3.00 5.00 10.00 11.01 12.00 101.02 116.00 9400.00
Imperial County 104.00 112.02 114.00 115.00 120.01 121.00
Kern County 2.00 3.00 4.00 6.00 11.02 11.03 12.01 12.02 13.00 14.00 15.00 16.00
20.00 21.00 22.00 23.01 23.02 25.00 28.12 30.00 34.00 42.00 44.02 48.00
49.01 50.03 52.04 63.04 64.01 64.04
Kings County 9.00 11.00 13.00 14.02 17.01
Lake County 5.01 5.02 6.00 7.01 7.02 8.01 8.02
Lassen County 403.03 403.04
Los Angeles County 1041.05 1044.03 1046.10 1047.01 1047.03 1064.05 1064.07 1064.08 1066.48 1153.02 1154.04 1172.01
1174.05 1174.07 1174.08 1175.10 1175.20 1175.30 1193.20 1193.40 1193.42 1200.20 1200.30 1201.03
1201.04 1201.05 1201.06 1201.07 1201.08 1212.22 1218.01 1221.22 1224.10 1224.20 1230.10 1232.03
1232.04 1232.06 1233.04 1234.10 1234.20 1241.03 1241.04 1241.05 1242.03 1242.04 1271.03 1272.20
1274.00 1275.20 1276.04 1277.12 1278.03 1278.05 1279.10 1281.02 1282.10 1283.02 1283.03 1286.01
1323.00 1340.01 1343.05 1345.21 1347.10 1835.20 1836.10 1838.10 1838.20 1863.01 1864.01 1902.01
1902.02 1904.02 1905.10 1905.20 1907.00 1908.01 1909.01 1909.02 1911.20 1912.01 1912.03 1913.02
1914.10 1914.20 1915.00 1916.20 1917.10 1917.20 1918.10 1925.20 1926.10 1926.20 1927.00 1957.10
1977.00 1990.00 1991.20 1992.01 1994.00 1997.00 1998.00 1999.00 2011.20 2014.01 2015.03 2015.04
2031.00 2032.00 2033.00 2035.00 2036.00 2037.10 2037.20 2039.00 2041.10 2041.20 2042.00 2043.00
2044.10 2044.20 2046.00 2048.10 2049.10 2049.20 2051.10 2051.20 2060.10 2060.32 2060.50 2062.00
2063.00 2071.01 2071.02 2071.03 2073.01 2075.02 2080.00 2083.01 2083.02 2084.01 2085.02 2086.20
2087.20 2088.01 2088.02 2089.02 2089.03 2089.04 2091.02 2091.03 2091.04 2092.00 2093.00 2094.01
2094.02 2094.03 2095.10 2095.20 2098.10 2098.20 2100.10 2111.22 2112.01 2112.02 2113.10 2118.04
2121.02 2122.02 2122.03 2122.04 2123.03 2123.04 2123.05 2124.20 2126.20 2129.00 2132.01 2132.02
2133.10 2134.02 2181.20 2182.10 2184.00 2187.02 2189.00 2193.00 2198.00 2199.01 2201.00 2211.10
2211.20 2212.10 2213.02 2213.03 2213.04 2214.01 2214.02 2215.00 2216.01 2216.02 2217.10 2218.10
2218.20 2219.00 2221.00 2222.00 2225.00 2226.00 2240.10 2240.20 2242.00 2243.10 2243.20 2244.10
2244.20 2246.00 2247.00 2260.01 2260.02 2264.10 2264.20 2267.00 2270.10 2270.20 2281.00 2282.10
2282.20 2283.10 2283.20 2284.10 2284.20 2285.00 2286.00 2287.10 2287.20 2288.00 2289.00 2291.00
2292.00 2293.00 2294.10 2294.20 2311.00 2312.10 2312.20 2313.00 2316.00 2317.10 2317.20 2318.00
2319.00 2321.10 2321.20 2322.00 2323.00 2324.00 2325.00 2326.00 2327.00 2328.00 2346.00 2347.00
2349.01 2349.02 2352.02 2361.00 2362.02 2362.04 2371.01 2371.02 2372.01 2374.01 2375.00 2376.00
2377.10 2377.20 2383.10 2383.20 2392.01 2392.02 2393.10 2393.20 2393.30 2395.01 2395.02 2396.01
2396.02 2397.01 2397.02 2398.01 2398.02 2400.10 2400.20 2402.00 2403.00 2404.01 2404.02 2405.00
2406.00 2408.00 2409.00 2410.01 2410.02 2411.10 2411.20 2412.01 2412.02 2413.00 2414.00 2420.00
2421.00 2422.00 2423.00 2426.00 2427.00 2430.00 2431.00 2653.03 2653.04 2653.05 2755.00 2911.10
2911.20 2920.00 2932.02 2945.10 2946.10 2947.01 2948.10 2948.20 2948.30 2949.00 2962.10 2962.20
2965.00 2966.00 2971.10 3022.01 3022.02 3025.04 3025.05 3107.01 3203.00 4023.03 4023.04 4025.01
4027.02 4028.01 4028.03 4028.04 4029.02 4042.01 4047.02 4047.03 4081.38 4088.00 4326.01 4327.00
4328.02 4331.02 4333.02 4333.05 4333.06 4334.02 4334.03 4335.01 4336.02 4338.01 4339.01 4622.01
4817.12 4817.14 4823.04 4825.02 4825.03 5018.03 5029.02 5304.00 5305.00 5308.01 5309.01 5309.02
5311.01 5311.02 5312.01 5313.01 5313.02 5315.03 5315.04 5316.02 5316.04 5317.01 5317.02 5323.04
5326.03 5326.04 5326.05 5326.06 5327.00 5328.00 5329.00 5330.01 5331.03 5331.04 5331.05 5331.07
5332.01 5333.00 5334.02 5334.03 5335.01 5335.03 5336.01 5336.02 5337.01 5337.02 5337.03 5338.03
5338.06 5339.01 5339.02 5340.01 5341.01 5341.02 5342.01 5342.02 5343.01 5343.02 5344.04 5344.06
5348.03 5349.00 5350.01 5350.02 5351.01 5351.02 5352.00 5353.00 5354.00 5355.01 5355.03 5356.04
5356.06 5357.02 5358.03 5361.04 5402.01 5402.02 5402.03 5404.00 5405.02 5406.00 5409.01 5414.00
5415.00 5416.03 5416.04 5416.06 5418.01 5420.00 5421.03 5421.05 5421.06 5425.01 5425.02 5426.01
5432.02 5511.01 5537.02 5538.02 5541.01 5541.05 5544.03 5552.11 5552.12 5703.03 5703.04 5704.03
5706.03 5716.00 5717.04 5725.00 5728.00 5729.00 5730.02 5730.04 5732.01 5732.02 5733.00 5751.01
5751.02 5752.01 5752.02 5753.00 5754.01 5754.02 5758.01 5758.02 5758.03 5759.01 5759.02 5762.00
5763.01 5763.02 5764.01 5764.02 5764.03 5765.02 5769.01 6001.00 6002.01 6002.02 6003.02 6003.03
6003.04 6006.02 6009.02 6011.00 6015.01 6015.02 6016.00 6017.00 6018.01 6018.02 6019.00 6020.03
6025.05 6025.07 6028.01 9001.02 9001.03 9001.04 9002.01 9005.05 9005.06 9006.02 9006.05 9006.06
9006.07 9006.09 9007.01 9007.03 9007.04 9008.04 9008.06 9101.01 9104.02 9104.03 9105.01 9105.02
9105.04 9106.01 9106.02 9106.03
Madera County 6.03 6.04 8.00 9.00
Marin County 1050.00 1121.00 1122.01 1290.00
Mendocino County 101.00 102.00 104.00 107.00 113.00 116.00
Merced County 6.03 7.01 10.03 10.05 13.01 13.02 14.01 15.02 15.03 16.01 17.00 22.01
Monterey County 4.00 5.01 6.00 7.01 7.02 8.00 9.00 13.00 101.01 106.07 108.04 111.01
112.02 113.02 137.00
Nevada County 6.00
Orange County 18.01 18.02 115.04 117.20 423.12 626.14 626.26 626.27 636.05 637.01 744.03 744.05
744.07 745.01 746.02 748.02 748.05 748.06 749.01 749.02 750.02 750.03 750.04 755.14
864.05 865.02 866.01 869.01 874.03 874.05 875.04 878.03 879.02 882.01 887.01 891.04
891.05 992.48 992.49 994.02 996.01 998.02 1105.00
Placer County 204.01 209.01 216.03
Riverside County 303.00 304.00 305.01 305.02 305.03 310.02 313.00 402.03 403.01 410.01 411.01 414.10
415.00 416.00 417.03 417.04 420.10 422.09 422.10 424.04 424.05 425.05 425.11 425.14
425.15 425.19 425.20 426.17 427.06 427.23 428.00 429.02 429.03 429.04 430.03 430.06
433.07 433.08 433.09 433.10 434.01 434.03 434.04 434.05 435.03 435.07 436.01 436.02
437.01 440.00 441.01 442.00 445.07 445.09 445.10 445.15 445.21 447.02 449.07 449.15
449.26 450.00 452.07 452.09 453.02 453.03 455.01 455.02 456.04 456.05 456.09 457.03
457.04 457.05 457.06 459.00 462.00 464.02 465.00 472.01 9414.00
Sacramento County 6.00 7.00 11.01 20.00 21.00 22.00 27.00 28.00 32.02 32.03 32.04 35.01
36.00 37.00 41.00 42.02 42.03 43.00 44.01 44.02 45.01 45.02 46.01 46.02
47.01 47.02 48.01 48.02 49.03 49.05 49.06 50.01 50.02 51.01 52.01 52.05
53.01 54.02 55.02 55.05 55.06 55.09 56.01 56.05 59.03 60.03 61.01 61.02
62.01 62.02 63.00 64.00 65.00 66.00 67.02 68.00 69.00 70.01 70.04 70.19
73.01 74.03 74.06 74.13 74.22 74.23 74.24 74.29 75.01 75.03 81.33 81.41
89.11 90.08 91.10 93.20 95.01 95.03 96.06 96.33 96.34
San Bernardino County 3.01 8.23 11.01 13.05 15.03 15.04 16.00 18.12 18.13 28.03 28.04 30.00
31.01 31.02 34.04 34.05 35.05 35.10 37.00 41.01 41.03 41.04 42.01 42.02
43.02 44.01 44.04 45.07 46.04 47.00 48.00 49.00 53.00 54.00 55.00 56.00
57.01 58.00 62.03 62.04 63.01 63.02 64.01 64.02 65.00 66.04 70.00 71.07
72.00 73.03 74.07 74.08 76.01 76.03 80.02 84.04 87.09 87.10 91.12 91.16
91.17 94.00 95.00 97.10 97.12 97.16 98.00 99.04 99.05 99.12 99.13 100.11
100.13 100.14 100.15 100.20 104.16 104.21 104.23 104.24 112.05 117.00 121.03 124.00
125.00 251.00
San Diego County 16.00 22.01 22.02 23.01 23.02 24.01 24.02 25.01 26.01 26.02 27.07 27.08
27.09 27.10 28.01 29.04 29.05 30.04 31.11 33.01 33.03 33.04 33.05 34.03
34.04 35.01 35.02 36.01 36.02 36.03 39.01 39.02 40.00 41.00 47.00 48.00
49.00 50.00 51.00 52.00 57.00 65.00 83.05 83.39 83.43 86.00 88.00 90.00
91.02 100.05 100.09 100.10 100.12 100.13 101.03 101.06 101.11 101.12 104.01 104.02
105.02 116.01 116.02 117.00 118.01 118.02 120.02 121.01 121.02 123.02 124.01 124.02
125.01 125.02 126.00 127.00 131.04 132.03 132.04 132.05 132.06 138.02 139.07 144.00
148.06 153.01 154.04 157.01 157.03 157.04 158.01 158.02 159.01 159.02 163.01 163.02
165.02 165.04 182.00 184.00 185.09 185.19 186.03 189.03 189.05 192.07 195.01 195.02
195.03 198.05 200.17 200.28 200.29 201.08 202.02 202.06 202.07 202.09 202.11 202.13
202.14 203.08 205.00 206.01 207.07 209.03 210.00 219.00
San Francisco County 106.00 107.00 113.00 117.00 118.00 120.00 121.00 122.01 122.02 123.01 123.02 124.01
124.02 125.01 125.02 155.00 159.00 161.00 176.01 178.01 179.02 201.00 208.00 209.00
228.02 229.01 230.01 231.02 231.03 232.00 234.00 258.00 260.01 263.01 264.01 264.03
313.02 314.00 332.01 332.03 332.04 426.01 427.00 604.00 605.02 611.00 612.00 9805.01
San Joaquin County 1.00 3.00 4.02 5.00 6.00 7.00 9.00 15.00 16.00 17.00 19.00 20.00
21.00 22.01 22.02 23.00 24.01 24.02 25.03 31.10 31.13 32.17 33.07 33.12
33.13 34.04 34.06 34.07 34.09 37.00 44.03 44.04 45.02
San Luis Obispo County 109.01 109.02 110.02 111.01 112.00
San Mateo County 6002.00 6008.00 6013.00 6015.02 6022.00 6061.00 6102.01 6102.02 6102.03 6104.00 6105.00 6106.01
6108.00 6117.00 6118.00 6119.00 6120.00 6121.00
Santa Barbara County 9.00 18.00 21.01 21.03 22.06 23.04 24.02 24.03 24.04 27.02 27.05 27.06
29.15 29.24 29.26 29.28
Santa Clara County 5009.01 5009.02 5010.00 5013.00 5014.01 5014.02 5015.01 5015.02 5016.00 5017.00 5020.01 5020.02
5021.02 5022.01 5031.05 5031.10 5031.11 5031.12 5031.13 5031.17 5031.18 5031.21 5031.22 5031.23
5032.04 5032.10 5032.13 5032.14 5032.17 5032.18 5033.04 5033.05 5033.06 5034.01 5034.02 5035.04
5035.06 5035.07 5035.08 5035.10 5036.01 5036.02 5037.03 5037.07 5037.08 5037.09 5037.10 5037.11
5037.12 5037.13 5038.04 5039.02 5039.03 5040.01 5040.02 5041.01 5041.02 5043.18 5056.00 5063.05
5065.01 5093.03 5116.08 5119.15 5120.17 5120.22 5120.42 5120.43 5123.10 5123.14 5125.06 5126.02
5126.03 5126.04 5130.00
Santa Cruz County 1004.00 1010.00 1102.00 1103.00 1104.00 1105.01 1107.00 1231.00
Shasta County 101.00 102.00 104.00 107.04 112.09 117.02 120.00 121.02 123.01 125.00
Siskiyou County 5.00 7.02
Solano County 2507.01 2509.00 2511.00 2512.00 2515.00 2516.00 2517.01 2517.02 2518.02 2519.01 2524.02 2525.01
2525.02 2526.04 2526.05 2526.06 2526.07
Sonoma County 1503.05 1513.05 1514.02 1519.00 1520.00 1528.02 1529.03 1530.01 1531.02 1531.03 1531.04 1537.03
1537.04 1542.01
Stanislaus County 3.01 8.03 14.00 16.01 16.03 16.04 17.00 18.00 20.02 20.04 21.00 22.00
23.01 23.02 24.02 25.03 26.02 26.04 32.01 38.02 39.06 39.08
Sutter County 502.01 502.02 503.02
Tehama County 3.00 7.00 11.00
Trinity County 1.01 3.00
Tulare County 2.02 3.02 5.01 6.00 11.00 16.01 17.01 22.02 28.00 29.01 38.02 41.01
41.02 42.00 43.00 44.00
Tuolumne County 12.00
Ventura County 2.00 3.02 3.04 5.00 6.00 7.01 13.02 22.00 24.00 30.11 30.12 32.01
37.00 38.01 38.02 39.00 40.00 45.03 45.04 45.05 45.06 46.00 47.10 47.16
47.17 49.02 50.02 50.03 54.03 71.00 76.11 86.00 87.00 91.00
Yolo County 101.01 102.03 102.04 105.01 105.13 106.02 106.08 107.01 107.03 111.02
Yuba County 401.00 403.01 403.02 404.00 405.00

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The following are 2019 Nonmetropolitan Difficult Development Areas in California. Any LIHTC project located in these areas is eligible for addtional tax credits.

Nonmetropolitan Counties or County Equivalents

Amador County Colusa County Del Norte County Glenn County
Humboldt County Lake County Mariposa County Mendocino County
Mono County Nevada County Plumas County Sierra County
Siskiyou County Tehama County Trinity County Tuolumne County

See the latest Designation Notice for information on effective date and when changes to designations may be made.

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