The whole story
Why Callao, and why now
What an Opportunity Zone actually is
Two separate things travel under one name, and they point the same direction.
What changed this year
The map was drawn in 2018 and hasn’t moved since. Now it’s being redrawn for the first time. After this, it’s fixed until 2036.
July 1, 2026
The window opened
September 28, 2026
The Governor's picks were due.
January 1, 2027
New zones take effect
December 31, 2036
The new zones run out. The next chance to get on the list.
The lines on the map
Callao isn’t an incorporated town. There’s no town line and no town government. So when the federal government counts people, it draws its own lines and numbers them. Those numbered areas are called census tracts, and they’re what the zone program works with.
Ours is tract 201, the orange boundary below. It runs from the Yeocomico down past the Coan, with Callao in the middle. The long number in the fine print, 51133020100, is just its full ID: 51 for Virginia, 133 for Northumberland County, 020100 for tract 201.
The zone would be the whole tract. Not just the crossroads. Everything inside the orange line.
Why Callao qualifies
A place qualifies when family income there runs below 70% of the state figure. Around Callao it runs at about 57%. That’s comfortably inside, and it comes from published federal numbers, not anybody’s opinion.
Family income near Callao, as a share of Virginia’s
qualifies below 70%
57%
The part that actually matters for a small town
An investor used to have to spend at least as much fixing a building as they paid for it before the tax break applied. In a rural zone, that drops to half. On the small buildings we actually have, half is the difference between “no bank will touch it” and “somebody might actually do it.”
Work needed before a $75,000 building qualifies
Old rule
New rural rule
What it does not do
- It does not guarantee a dollar.
- It does not obligate the county to spend or match anything.
- It does not change zoning or any local rule.
- It does not make anybody build anything.
It is a label that improves the odds, and it is free.
Why we’ve never had one
When the map was drawn in 2018, no part of Northumberland County made it. We are not asking for anything our neighbors don’t already have.
Qualifying isn’t the contest
This is the part most people don’t know, and it changes what’s worth doing. About 607 places in Virginia pass the income test. The state is taking roughly 152 of them. It is cutting the total number of zones down from 212, which means some towns that have had one since 2018 are going to lose it.
Places that qualify, and slots available
So roughly one in four. Meeting the test gets you into the line, not onto the list.
The administration has said what it’s looking for when it chooses among places that all qualify. Two of the four are Callao almost word for word.
✓ Downtown revitalization
Forty-odd acres of parking lot and half-empty buildings on Route 360.
✓ Housing development
Almost a quarter of the homes in this ZIP code sit vacant.
Business-ready investment
Aimed mostly at sites prepared for larger industry.
Regional asset development
Aimed at bigger regional projects.
Who decides, and where the calls fit
The Governor signs the list, but she signs what’s put in front of her. The list itself is assembled by staff at two state bodies — the Department of Housing and Community Development, and the Virginia Economic Development Partnership. They asked for input from localities back in the spring, and Callao had nobody speaking for it then. That is what the calls and emails were for.
The county has filed its application. Delegate Kent and Senator Stuart are both behind it, which matters because a letter from a legislator reaches the administration in a way a resident’s email cannot. What’s still missing is volume from the people who actually live here — the evidence that the application has a town behind it rather than one supervisor.
Step 1
The county applies
Done ✓
Step 2
Our legislators back it
Done ✓
Step 3
The state builds the list
by September 28. The calls landed here.
Step 4
The U.S. Treasury certifies
the list is set for ten years
Where these numbers come from
- Internal Revenue Code § 1400Z-1: the law itself, as amended
- IRS Revenue Procedure 2026-14: the nomination rules, dates, and the list of eligible places
- U.S. Treasury rural-area methodology: which places count as rural
- The 21st Century ROAD to Housing Act: the grant preference
- Virginia Department of Housing and Community Development: the state’s process, and who to write to
- Virginia Association of Counties: that DHCD and VEDP are running the nomination together, and how they asked localities for input
- Home Builders Association of Virginia: the 152-of-607 count and the four things the administration says it’s weighing
- U.S. Census Bureau TIGERweb: the tract boundary and map
The operative fact is simpler than any of those: Northumberland County has already submitted its application. Anyone can ask the county about it.