The timing restrictions around OZ investments (180 days after cap gains event) make it a bit difficult and will result in lots of bad investments with non-experienced, first-time fund owners.
But maybe you have a connection to an OZ that you are familiar with and can rehab a property there. You should get help from a CPA and lawyer, but the basic process would be:
1) Sell stock and now you have cap gains
2) Setup OZ Fund XXX LLC
3) Fund the LLC with your cap gains within 180 days
4) Setup OZ Property YYY LLC
5) Purchase property inside the YYY LLC and fund purchase with XXX LLC
6) Rehab property within 31 months
7) Hold for 10 years
a) Pay original cap gains tax bill (minus 15%) in 2026 tax year (negative interest loan from gov)
b) Pay zero cap gains on the increase in property value over the 10 years
https://www.novoco.com/resource-centers/opportunity-zones-re...
The timing restrictions around OZ investments (180 days after cap gains event) make it a bit difficult and will result in lots of bad investments with non-experienced, first-time fund owners.
But maybe you have a connection to an OZ that you are familiar with and can rehab a property there. You should get help from a CPA and lawyer, but the basic process would be: