How Opportunity Zone Investing Can Reduce An Investor’s Tax Liability
Investing in an Opportunity Zone can significantly reduce an investor’s capital gains tax liability, which is important if the investor owns one or more.
Frequent questions
Opportunity Zones FAQs
Frequently asked questions about Opportunity Zones, including capital markets tax incentives, Opportunity Zone locations, and information about Qualified Opportunity Funds.
Program update, July 2026: read this before the guidance below
What changed. The One Big Beautiful Bill Act (Pub. L. 119-21), enacted July 4, 2025, made the Opportunity Zones program permanent at section 70421 and moved it to rolling decennial designations instead of the single 2018 round. Two things written across this site describe the original 2017 design and can no longer be earned by a new investor: the 10% and 15% basis step-ups required a 5-year or 7-year hold measured to December 31, 2026, so those investment windows closed at the end of 2019 and 2021. The Opportunity Zones designated in 2018 remain in effect through December 31, 2028.
What still applies. The December 31, 2026 deferral date still governs capital gains invested in a Qualified Opportunity Fund before 2027. Guidance on this page that describes fund mechanics, the 90% asset test, zone eligibility, and how Opportunity Zones interact with other credits still describes the program as it operates, which is why we have kept it.
What we can still do for you. Janover Capital LLC is a debt broker, not a fund sponsor or a tax adviser. If you are financing a project inside an Opportunity Zone, the desk places multifamily, commercial, HUD/FHA, and CMBS debt on the underlying real estate, including construction and substantial-rehabilitation deals. Tell us about the project and we will size it across every execution that fits.
Sources: Pub. L. 119-21, sec. 70421 (enacted July 4, 2025); 26 U.S.C. 1400Z-2; IRS: Opportunity Zones. General information, not tax advice: confirm the treatment of your own gain with a qualified tax adviser.
IRS Opportunity Zone Updates: Spring 2019
Since the Opportunity Zones program was announced in 2017, the buzz around investing in Opportunity Zones has grown significantly.
What is an Opportunity Fund?
An Opportunity Fund is an investment vehicle specifically designed to facilitate investment into designated low-income areas called Opportunity Zones.
Ohio Opportunity Zones Guide
Ohio, as the seventh largest state in the U.S., contains many extremely promising areas for Opportunity Zones investing, and, as there are a substantial 320.
Can The LIHTC Program Be Used in Opportunity Zones?
The Low Income Housing Tax Credit (LIHTC) program is the federal government’s primary incentive program to encourage investors and developers to create more.
Opportunity Fund Investing in Florida: The Basics
In 2018, Governor Rick Scott announced the designation of 427 Qualified Opportunity Zones (QOZs) throughout the state of Florida.
Opportunity Zones in Texas: What You Need to Know
Texas, the second largest state in the U.S., has 628 designated Opportunity Zones, making it one of the most promising areas for Opportunity Fund investing in.
Opportunity Zones vs. 1031 Exchanges for Capital Gains Tax Deferral
Since Opportunity Zones offer an incredible opportunity for eligible investors to defer their capital gains until 2027, as well as to avoid any capital gains.
The New Market Tax Credit (NMTC) and Opportunity Fund Investing: What You Need to Know
The New Markets Tax Credit (NMTC) encourages investment and development in low income communities by offering tax credits to investors who make equity.
California Opportunity Zones Guide
As the most populous state in the Union, California is ripe with Opportunity Zones, and opportunities to invest in them.
Can the Historic Tax Credit (HTC) Program Be Used in Opportunity Zones?
The Historic Tax Credit (HTC) program offers a federal tax credit to investors who rehabilitate and re-purpose historic buildings.
Start here
Financing for the real estate inside the zone.
Tell us about the project. We respond with sizing, likely executions, and indicative terms. No cost, no obligation.
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