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47
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Ashley Budyak
  • Barrington, IL
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146
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Dallon Schultz
  • Rental Property Investor
  • Phoenix, AZ
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Dallon Schultz
  • Rental Property Investor
  • Phoenix, AZ
Replied

@Ashley Budyak we actually looked into this in regards to a potential acquisition that's located in a OZ. My opinion, it's a very specific strategy for certain investors and sounded better in theory than what it actually provides. Consult with your CPA to strategize if you're considering this option. Here is a brief overview of my understanding in regards to OZ.

If you plan to hold for 10+ years it could be a good approach. However, the money you put into an OZ fund is still subject to capital gains tax and is only deferred to 2026. This means if you sell property A this year for $1M and place into an OZ fund, you will not have to pay your capital gains UNTIL 2026. Short deferment. If you get involved now there are some decreases in your tax basis (10% I believe) but regardless you STILL have to pay capital gains. Any increase from there on out is tax free if held for 10+ years but you'd want to make sure that's a for sure thing. A 1031 might be a better approach if you're looking to hold for less than 10 years. If you purchase a property for $1M you need to put the same amount into development/rehab. This limits you to either development or complete remodels as most value add models don't justify the same amount of renovations as the purchase price.

It really depends on your investing strategy. If you're looking to build long term, generational wealth, and keep something within the family then maybe it's a good approach.

Others will decide to keep doing a 1031 and defer the tax until they die then the tax basis will be reset for those that inherit and will not have to pay the tax. 


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