6,500+ Tracts Nominated: What Happens Next for OZ 2.0
More than 6,500 census tracts have been nominated for OZ 2.0 across all 56 jurisdictions, and the Treasury Department now has every nomination in hand. Frances Kern Mennone of FBT Gibbons joined Jimmy
OZ 2.0 Nominations: All 56 Jurisdictions Have Submitted, but Only Half Have Published Their Lists
Every state, the District of Columbia, and all five U.S. territories have now submitted their OZ 2.0 tract nominations to the U.S. Treasury Department. But only 28 of those 56 jurisdictions have published their lists. The Opportunity Zone n
2026 Opportunity Zones Survey Shows OZ 2.0 Capital Lining Up For Q1 2027
The 2026 Annual Survey Report on Opportunity Zones , conducted by OpportunityZones.com, shows OZ 2.0 capital lining up for 2027, with the first quarter the most common timeframe. The fourth annual survey ran from September 9 to October 16,
How to Raise Capital for an Opportunity Zone Project or Fund
If you are raising capital for an Opportunity Zone project or fund from individual investors, here is the short answer: spend your marketing budget on transactional channels, and put your offering in front of investors who are specifically
OZ 2.0 Compliance in Practice: A Walkthrough of OZXpro
The IRS's proposed regulations on Opportunity Zone reporting, published September 11, 2026, push a new layer of data collection down to the QOZB level. Josh Zamansky of OZXpro says that many QOFs and their CPAs have been caught by surprise
OZ 2.0 Was Supposed to Be More Rural. Early Nominations Say Otherwise.
OZ 2.0 is shaping up to be less rural than OZ 1.0. That may come as a surprise given that Congress wrote rural investment into the heart of the new law. Across the 12 states that have so far published their OZ 2.0 nominated tracts lists, 37
3 New Opportunity Zone IRS Notices, Explained
The original OZ 1.0 census tracts are designated through the end of 2028, but IRS Notice 2026-40 gives projects in tracts that are not re-designated during the OZ 2.0 cycle only until the end of 2026 to qualify. Novogradac partner Jason Wat
OZ 2.0 Nominations: Where Things Stand After the 90-Day Deadline
The 90-day window for governors to nominate OZ 2.0 census tracts closed on September 28, 2026, but the new Opportunity Zone map is not settled yet. At least 16 of the 56 eligible jurisdictions have submitted their nominations to the Treasur
How to Find Opportunity Zone Investments
If you have a capital gain and want to make an Opportunity Zone investment, you only have 180 days. So where do you actually find OZ funds and deals that are open to new investors? The answer is the OZ Investment Marketplace at OpportunityZ
Governors Are Picking New Opportunity Zones Right Now
The OZ 2.0 map is being drawn right now. Five jurisdictions have already sent tract nominations to Treasury, and the other 51 have until September 28 to decide. On this episode of OZ Live, Jimmy Atkinson and Andy Hagans walk through where a
Captive QOF vs. Sponsor QOF: Which Path Fits Your Gain?
Sell an asset at a gain, and you have 180 days to get it into a Qualified Opportunity Fund. But there are two paths to doing so: you can start your own self-directed captive QOF, or you can invest through a professionally managed sponsor QO
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Inside Treasury's $112 Billion Opportunity Zone Report
Treasury's new working paper puts a hard number on the first seven years of Opportunity Zones: $112 billion of Opportunity Zone investments through the end of 2024, reaching more than 6,000 census tracts. Catherine Lyons of the Economic Inn
OpportunityZones.com To Host OZ Pitch Day On July 30, 2026
OpportunityZones.com will host OZ Pitch Day Summer 2026 on Thursday, July 30, 2026, beginning at 10:00 AM Eastern Time — marking the platform's 18th such event since launching the series in 2020, and the second of three planned for 2026, th
The Capital Stack Behind a Rural Healthcare OZ Deal
Rural hospitals are closing and patients are driving an hour or more for care, but one developer is betting a surgical institute in Chillicothe, Ohio can reverse that math. Graham Allison of Opportunity Zone Development Group joins the show
OZ 2.0 Superwebinar
The Opportunity Zone 2.0 map is being redrawn right now — and the IRS just dropped the rules for the OZ 1.0 to 2.0 transition. In this OZ 2.0 Superwebinar, Jimmy Atkinson breaks down the OZ 2.0 designation guidance (Rev. Proc. 2026-14), the
Inside the OZ Fund That Skips Development Risk
Almost every Opportunity Zone investment is a development deal: two or three years of construction risk, lease-up risk, and financing risk stacked on top of the tax play. One fund is built to do the opposite, offering stabilized assets, cas
Inside The Opportunity Zones Playbook, the New OZ 2.0 Book
The Opportunity Zones Playbook , written by Jimmy Atkinson and featuring a foreword by US Senator Tim Scott, is the most thorough guide to OZ investing ever published. It arrives at a pivotal moment: with the passage of the One Big Beautifu
New Opportunity Zones Book Released for the OZ 2.0 Era
The Opportunity Zones Playbook, featuring a foreword by US Senator Tim Scott, is the most thorough guide to OZ investing ever published. Today we are proud to announce the publication of The Opportunity Zones Playbook: Master the OZ Tax Inc
Coming Soon: A New Book About Opportunity Zones
UPDATE JUNE 16, 2026: The Opportunity Zones Playbook is now available for purchase on Amazon . The Opportunity Zones Playbook by Jimmy Atkinson launches June 16. In this preview episode, Jimmy introduces the book, explains why he wrote it f
House Flushes Warren's BTR Poison Pill: Big Win For OZs
For months, a single provision in a popular bipartisan housing bill threatened to wipe out build-to-rent as a viable Opportunity Zone strategy. Last week, the U.S. House flushed it. The amended 21st Century ROAD to Housing Act strips the 7-
The Gold OZ Fund Picked by Wells Fargo and Wyoming
Most Opportunity Zone investors are looking at real estate deals. But Josh Phair built a precious metals vaulting business inside an OZ in Casper, Wyoming that just landed on the front page of The Wall Street Journal, alongside contract win
Only 60% of Current Opportunity Zones Are Fully Eligible For OZ 2.0 Designation
A tract-by-tract analysis of all 8,764 Opportunity Zones reveals that under the One Big Beautiful Bill Act's tighter criteria, 23% of current OZs are fully ineligible for re-designation, another 17% are only partially eligible, and just 45%
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