Invest in Opportunity. Build Northeast Arizona.
Opportunity Zones 2.0 Overview
Opportunity Zones 2.0 opens a new chapter for investment in Northeast Arizona. Beginning in 2027, the permanent federal program will offer enhanced tax benefits for qualifying investments in designated communities, with additional advantages for rural projects. Arizona has nominated two rural census tracts in Navajo County, positioning the REAL AZ region to attract capital for housing, business expansion, tourism, infrastructure and industrial development. Discover a region where investment can generate long-term value while creating jobs, strengthening communities and expanding opportunity.
Arizona’s nominated tracts remain subject to U.S. Treasury certification. Tax benefits depend on investment structure and compliance with federal requirements.
OZ 2.0 Investment Length + Benefits – US Department of Housing & Urban Development
OZ 2.0 Investment Length | OZ 2.0 Benefits Received |
Fewer than 5 years | Deferred tax payment on original capital gains to the date the QOF investment is sold or exchanged |
5 or more years | Deferred tax payment on original capital gains until the date that the QOF investment is sold or exchanged AND 10% reduction in the amount of original capital gains when the deferral ends and they are subject to tax (Step-Up Basis). If a Qualified Rural Opportunity Fund (QROF) investment is made, a 30% reduction in the amount of the original capital gains when the deferral ends and they are subject to tax. |
Greater than 10 years | Permanent tax exclusion of the appreciation in the QOF investment (the initial value of which was the amount of the original capital gains, which were deferred). |
Source: U.S. Department of Housing & Urban Development – Opportunity Zones for Investors | |
Navajo County Opportunity Zone Tracts
View the interactive Opportunity Zones 2.0 from the Arizona Commerce Authority HERE.
Interested in investing in an Opportunity Zone?
Email Jack Callahan at jack.callahan@navajocountyaz.gov
Reach out today to learn more about how you can get involved!