{"id":2820,"date":"2019-09-09T11:42:47","date_gmt":"2019-09-09T18:42:47","guid":{"rendered":"https:\/\/www.lee-associates.com\/sandiegonorth-dev\/?p=2820"},"modified":"2019-09-09T11:44:32","modified_gmt":"2019-09-09T18:44:32","slug":"all-about-opportunity-zones","status":"publish","type":"post","link":"https:\/\/www.lee-associates.com\/sandiegonorth\/2019\/09\/09\/all-about-opportunity-zones\/","title":{"rendered":"All About Opportunity Zones"},"content":{"rendered":"
\n
\n\t

A valuable breakdown of the benefits<\/strong>
\nGarrett Parsons, Lee & Associates Inc. - NSDC<\/p>\n<\/div>\n<\/div><\/div>

\n
\n\t

WHAT IS THE OPPORTUNITY ZONE PROGRAM?<\/strong><\/p>\n

The Opportunity Zone program is a tax incentive program that was brought to the
\npublic through the Tax Cuts and Jobs Act of 2017 with the goal of bringing long term
\ninvestment capital into low-income areas to stimulate local economies and rehabilitate
\ndistressed cities. Through the program, governors of the 50 states and 4 territories
\nwere tasked with nominating zones with low incomes, high poverty rates, and high
\nunemployment rates to be approved and designated as Qualified Opportunity Zones by
\nthe US Department of Treasury.<\/p>\n

WHAT ARE THE OPPORTUNITY ZONES COMPRISED OF?<\/strong><\/p>\n

A total of 42,176 census tracts were eligible for Opportunity Zone Designation. Of
\nthese 42,176 census tracts, 8,762 were designated as Qualified Opportunity Zones. The
\naverage Opportunity Zone has a median household income of $33,345, a poverty rate
\nof 31.75%, and an unemployment rate of 13.41% (the current national unemployment
\nrate is 3.8%). There are about 31.3 million people in designated Opportunity Zones
\nacross the United States, 56% of which are people of color. Out of the 8,762 designated
\nOpportunity Zones, 294 possess Native American lands.<\/p>\n

TAX BENEFITS OF OPPORTUNITY ZONES<\/strong><\/p>\n

In an effort to encourage capital investment into these impoverished communities, the
\nOpportunity Zone program offers 3 main tax incentives:<\/p>\n

(1) Tax Deferral: The first benefit is the deferral of tax on capital gains that are reinvested
\ninto a Qualified Opportunity Zone Fund. The deferred gain is recognized
\non December 31, 2026 or at the disposal of the Opportunity Zone investment,
\nwhichever occurs first.<\/p>\n

(2) Reduction of Tax Liability: The second benefit is a step-up in tax basis for capital
\ngains re-invested into an Opportunity Zone Fund. If the investment is held for
\n5 years or more, the tax basis of the investment is increased by 10%. If the
\ninvestment is held in the Opportunity Zone Fund for 7 years or more, the tax
\nbasis is increased by 15%.<\/p>\n

(3) Tax Exclusion: The third and greatest benefit is a permanent exclusion from any
\ntax on the appreciation of the Opportunity Zone investment if the investment is
\nheld for at least 10 years.<\/p>\n

WHAT ARE SOME OF THE REQUIREMENTS TO RECEIVE THE TAX BENEFITS OFFERED BY<\/strong>
\nTHE OPPORTUNITY ZONE PROGRAM?<\/strong><\/p>\n

1. The tax benefits will only apply to the re-investment of any gain recognized from
\n2018 through 2026 by an individual or entity with no more than 20% overlapping
\nownership of the subject property or business.<\/p>\n

2. The subject property must have been acquired after December 31, 2017.<\/p>\n

3. You must acquire interest in the Opportunity Zone Fund within 180 days after the
\ngain is recognized. If the property is sold for a note and a gain is reported on the
\ninstallment method than the 180 day clock starts running on the receipt of each
\npayment of the note.<\/p>\n

4. The Qualified Opportunity Zone property must be substantially improved by
\n100% of the buildings value within a 30 month period.
\n5. After the first six-month period of a Qualified Opportunity Zone Fund\u2019s tax year,
\nthe fund must hold at least 90 percent of its assets in Qualified Opportunity Zone
\nproperty.<\/p>\n<\/div>\n<\/div><\/div>

\n
\n\t\t\"\"\n\t<\/div>\n\n<\/div><\/div><\/div>
\n
\n\t\t\"\"\n\t<\/div>\n\n<\/div><\/div><\/div>
\n
\n\t

TALKING TO THE EXPERTS<\/strong><\/p>\n

When asked what to look for when searching for a good Opportunity Zone investment
\nproperty, Lee & Associates Opportunity Zone Specialist Garrett Sholer said, \u201cWhen we
\nare looking for viable Opportunity Zone investments for our clients, the first and most
\nimportant thing we look for is property that can be re-developed; at minimum, it needs
\nto support a substantial increase in the rentable square footage. If an Opportunity
\nZone investor is contemplating making improvements to an existing structure, potential
\nrents must be raised by a dramatic amount in order for the project to have any chance
\nof making sense under the Opportunity Zone requirements. The Opportunity Zone
\ninvestor must improve the property by 100% of the \u201cImprovement Value\u201d at purchase
\nunder the guidelines.<\/p>\n

Therefore, these improvements must dramatically improve the
\ndesirability of the building and its income potential. As a \u201crule of thumb\u201d we tell our
\nclients those capital improvements must raise the income potential by an order of
\nmagnitude in the 50%+ range in order to justify the cost of the average project. Afterall,
\nthe primary reason for participating in the Opportunity Zone program is creating tax
\nfree federal capital gains. There is absolutely no point in making improvements that are
\nnot likely to result in significant capital gains. Additionally, given today\u2019s commercial
\nreal estate climate in California, our Opportunity Zone team has observed that certain
\ntypes of redevelopment projects are attracting the lion\u2019s share of attention; sites which
\nsupport hotels and various forms of multi-residential (i.e. apartments, senior housing,
\nassisted living and affordable housing), have received most the focus thus far. The
\nprogram certainly can be used for the redevelopment of industrial, retail, and mixed-use
\nsites, but it is much more difficult to transform those properties enough to justify
\nthe efforts.\u201d<\/p>\n

Sources: IRS.gov<\/a>, urban.org<\/a>, taxpolicycenter.org<\/a>, opzones.ca.gov<\/a><\/em><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div>

\n
\n\t\t\t\n\t\t\t\"\"\n\t\t\t<\/a><\/div>\n\n<\/div><\/div><\/div>
\n
\n\t

Garrett is from Mission Viejo, CA and attended the University of San Diego where
\nhe graduated with a Bachelors Degree in Real Estate in May of 2018. Garrett enjoys
\ncamping and drinking IPA\u2019s in his free time.<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"

A valuable breakdown of the benefits Garrett Parsons, Lee & Associates Inc. – NSDC WHAT IS THE OPPORTUNITY ZONE PROGRAM? The Opportunity Zone program is a tax incentive program that was brought to the public through the Tax Cuts and Jobs Act of 2017 with the goal of bringing long term investment capital into low-income areas to stimulate local economies and rehabilitate distressed cities. Through the program, governors of the 50 states and 4 territories…<\/p>\n","protected":false},"author":22,"featured_media":2906,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,9],"tags":[29,56,46,399,398],"class_list":["post-2820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-lee-news","tag-cre-news","tag-lee-associates","tag-lee-associates-north-san-diego-county","tag-opportunity-zone-program","tag-opportunity-zones"],"yoast_head":"\nAll About Opportunity Zones - San Diego North | Lee & Associates<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lee-associates.com\/sandiegonorth\/2019\/09\/09\/all-about-opportunity-zones\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"All About Opportunity Zones\" \/>\n<meta property=\"og:description\" content=\"A valuable breakdown of the benefits Garrett Parsons, Lee & Associates Inc. - NSDC WHAT IS THE OPPORTUNITY ZONE PROGRAM? 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