Analysis for the OZ industry — page 2
The List of 2027 Opportunity Zone Eligible Tracts
The IRS has published its official list of census tracts eligible for nomination as 2027 Qualified Opportunity Zones — and the clock is now ticking for states to act. Jimmy Atkinson and Andy Hagans break down Revenue Procedure 2026-14, walk
STR Condos as an Opportunity Zone Investment
Short-term rental condos inside an Opportunity Zone present a structure most OZ investors haven't encountered: individual condo unit ownership, purchased pre-certificate of occupancy, qualifying under original use — with no development risk
OZ Case Study: One Dallas Neighborhood, 1,000 Units
Many OZ developers make a single bet — one deal, one census tract — and hope it works. Barrett Linburg is making a different bet — that concentrating nearly 1,000 units across dozens of deals in a single Dallas neighborhood would let his co
IRS Releases OZ 2.0 Nomination Guidance: 5 Things You Need to Know
Editor's note (April 8, 2026): This article originally referenced Revenue Procedure 2026-12. The IRS has since renumbered this guidance to Revenue Procedure 2026-14. All references in the article have been updated accordingly. The embedded
The 21st Century ROAD to Housing Act & Opportunity Zones
The 21st Century ROAD to Housing Act has advanced in the Senate with 89 yes votes — and it explicitly touches Opportunity Zones. Jimmy Atkinson and Andy Hagans break down what's in the bill, what it means for OZ investors, and why its restr
Hidden OZ Tax Advantages Most Investors Are Missing
Most Opportunity Zone investors treat the program as its own isolated thing — but OZ is really an overlay on the pre-existing tax code, and understanding that interaction is where the real edge is. Jonathan McGuire, CPA at Aldrich Advisors,
OZ 1.0 vs. OZ 2.0: Invest Now or Wait?
With Opportunity Zones now permanent and OZ 2.0 set to launch on January 1, 2027, investors sitting on capital gains face a critical decision: deploy capital into a QOF now under OZ 1.0, or wait for the stronger benefits of the new regime.
OpportunityZones.com To Host OZ Pitch Day On March 12, 2026
OpportunityZones.com will host OZ Pitch Day Spring 2026 on Thursday, March 12, 2026, beginning at 10:00 AM Eastern Time — marking the platform's 17th such event since launching the series in 2020, and the first of three planned for 2026, th
Trump's Maritime Prosperity Zones
The Trump administration's Maritime Action Plan is out — and it explicitly calls for a new class of place-based tax incentives modeled after Opportunity Zones. In this March 2026 episode of OZ Office Hours, Jimmy Atkinson walks through the
OZ NewsHour For February 2026
A new AI tool built specifically for Opportunity Zones is here — and it may change how investors, fund managers, and advisors navigate the transition from OZ 1.0 to OZ 2.0. In this month’s episode of OZ NewsHour, Jimmy Atkinson and Andy Hag
Rural Opportunity Zone Strategy and Incentive Stacking
Rural Opportunity Zones could play a much bigger role in the next phase of the program than they did the first time around. With enhanced rural incentives built into OZ 2.0 — including a 30% basis step-up and more flexible development rules
How Treasury Should Determine OZ 2.0 Tract Eligibility
The census data that will likely inform Opportunity Zones 2.0 tract eligibility is now out, but how Treasury uses that data remains unresolved. How that data is interpreted, particularly with respect to margins of error and unreliable incom
OZ Office Hours: Which Census Tracts Qualify For OZ 2.0?
The data that will define Opportunity Zones 2.0 is finally here—and it points to a materially smaller, more targeted map heading into the 2026 designation round. In this February 2026 episode of OZ Office Hours , Jimmy Atkinson walks throug
New Census Data Defines Opportunity Zone 2.0 Eligible Tracts
OpportunityZones.com analysis of the latest U.S. Census Bureau data indicates that 6,544 new Opportunity Zones would be designated in the OZ 2.0 cycle, assuming Treasury relies on the ACS data as published. This analysis is based on the Cen
OZ 2.0 Tract Eligibility Data Coming Soon
Update 1/30/2026: The new ACS data is out, and we have finished crunching the numbers. Click here for our analysis of OZ 2.0 eligible tracts. New U.S. Census Bureau data that will determine OZ 2.0 eligibility is scheduled to be released on
Transformational Opportunity Zone Real Estate
Transformational Opportunity Zone real estate prioritizes durable community outcomes—such as attainable housing and economic mobility—while remaining grounded in investor alignment and long-term value creation. Robert Carrillo of LaunchPad
What OZ Funds Should Do in 2026 to Prepare for OZ 2.0
With OZ 2.0 set to take full effect on January 1, 2027, the year ahead is shaping up to be a pivotal transition period for Opportunity Zone fund sponsors looking to raise capital. While some QOF managers may be tempted to treat 2026 as a sl
Why 2026 Is a Pivotal Year for Opportunity Zones
2026 is a pivotal transition year for Opportunity Zones. It’s the final year of the original OZ 1.0 framework, the year new OZ 2.0 census tracts are designated, and the bridge between a temporary incentive and a permanent program. In this e
A Mission-Driven Opportunity Zone Project in San Bernardino, CA
Opportunity Zones don’t have to be about luxury apartments. Robert Carrillo of LaunchPad Collective joins the show to discuss his mission-driven Opportunity Zone project in San Bernardino focused on social impact, affordable housing, and lo
The Coming Opportunity Zone Investment Surge
New survey data indicates a likely surge in Opportunity Zone investing in 2027. What else is coming down the pike? Plus, the long-awaited 2025 OZ Holiday Gift Guide! On this month's episode of OZ NewsHour, Jimmy Atkinson and Andy Hagans bre
2025 Opportunity Zones Survey Reveals Strong Excitement For OZ 2.0
The 2025 Annual Survey Report on Opportunity Zones , conducted by OpportunityZones.com, shows that investor optimism and satisfaction with the Opportunity Zones program remain strong for a second consecutive year. This year’s survey collect
Novogradac 2025 Opportunity Zones Summit Recap & Key Takeaways
The Novogradac 2025 Opportunity Zones Summit in Las Vegas drew its largest crowd in years, signaling a powerful resurgence of momentum across the OZ industry. With OZ 2.0 now law and permanency secured, the energy in the room matched the mo
Novogradac's 2025 Opportunity Zones Summit Was The Largest OZ Event In 6 Years
The Opportunity Zones industry just witnessed its biggest conference in six years, and the energy was unmistakable. Broadcasting on-site from the Novogradac 2025 OZ Summit in Las Vegas, Jimmy Atkinson was joined by Ashley Tison to discuss t
Opportunity Zone Office Hours - December 2025
On this month’s live episode of OZ Office Hours, OpportunityZones.com founder Jimmy Atkinson answers live questions and shares the latest updates on OZ 2.0, and upcoming events for investors and developers. Join Jimmy the first Monday of ev