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@DallasAptGP reports three groups that have never done Opportunity Zone (OZ)…

2026-08-04 · 16:37 UTC ·@DallasAptGP ·1 min read

Brief

Opportunity Zone real estate is set for a capital influx in 2027: @DallasAptGP says three first‑time OZ sponsors plan to raise/deploy $250M+ each and legacy OZ groups are also fundraising. Investment lawyer Michael Huseby adds OZs are now permanent, with new zone maps every 10 years (first effective Jan 1, 2027) and improved rolling deferral and step‑up rules.

Why it matters

@DallasAptGP reports three groups that have never done Opportunity Zone (OZ) deals plan to each raise and deploy $250M+ in 2027, and legacy OZ funds are also actively raising capital.

Key details

  • Attorney Michael Huseby states OZs are now permanent, with new zone maps every 10 years (first replacement effective Jan 1, 2027); investments after 2026 get a rolling five‑year deferral, a 10% basis step‑up after five years (30% for qualifying rural OZ funds), and gain can be excluded if held 10+ years.
Source evidence

There is going to be a lot of equity in 2027 for Opportunity Zone real estate

Have recently heard of 3 groups that have never done OZ deals who each plan to raise and deploy $250M or more

Every legacy OZ group is raising as well

Permanency of the program is a big deal

Michael Huseby (Investment Fund Lawyer) (@investing_law)

Opportunity Zones are back from the dead. ⚰️

We've received more inquiries about OZ funds in the last 2 weeks than in the prior 12 months.

People are gearing up for the new system, including the following:

➡️Opportunity Zones are now permanent. New zones will be selected every 10 years, with the first replacement map effective January 1, 2027.

➡️New investments get a rolling five-year tax deferral. Rather than all deferred gains becoming taxable on one fixed date, gain invested after 2026 is generally deferred for five years.

➡️Investors still receive a 10% basis step-up after five years. For qualifying rural Opportunity Funds, the step-up is increased to 30%.

➡️The biggest benefit remains: hold the OZ investment for at least 10 years, and post-investment appreciation can generally be excluded from federal taxable income.

— https://nitter.net/investing_law/status/2084672697267794415#m