Advertise on podcast: Opportunity Zones Podcast

Short-term rental condos inside an Opportunity Zone. In this episode, Jimmy Atkinson speaks with Heather Gustafson of CA South Development and Josh Prywes of Winstead about a structure that lets OZ investors own individual short-term rental condo units in Nashville, bypassing development risk entirely by purchasing pre-certificate of occupancy. They cover the original use qualification, how the flexible ownership model works inside a QOF, the Nashville STR market and why it attracts a different traveler than hotels, and what exit planning looks like at the ten-year mark. Show notes & summary: https://opportunityzones.com/2026/04/heather-gustafson-josh-prywes-381/

Many OZ developers make a single bet — one deal, one census tract — and hope it works. Barrett Linburg is making a different bet — that concentrating nearly 1,000 units across dozens of deals in a single Dallas neighborhood would let his company control its own destiny and create a flywheel of investment that keeps compounding. Barrett, co-CEO of Savoy Companies, joins Jimmy on-site in Bishop Ridge to discuss the neighborhood concentration thesis, Savoy's vertically integrated platform, and how stacking OZ with CRA equity and the Texas Public Facility Corporation structure transforms project returns. Plus, managing the 2026 OZ inclusion event and what OZ 2.0 permanency means for the program's future. Show notes & summary: https://opportunityzones.com/2026/04/barrett-linburg-380/

The IRS just released Rev. Proc. 2026-14, the first official guidance on how states will nominate census tracts for Opportunity Zone designation under OZ 2.0. The nomination window opens July 1, 2026, with the new zones going into effect on January 1, 2027. In this live episode of OZ Office Hours, Jimmy Atkinson breaks down the new guidance, including the five key things you need to know. Note: The IRS originally numbered this guidance as Revenue Procedure 2026-12 before renumbering it to Rev. Proc. 2026-14 after this episode was recorded. More info: https://opportunityzones.com/2026/04/irs-releases-oz-2-0-nomination-guidance-5-things-you-need-to-know/

The 21st Century ROAD to Housing Act has advanced in the Senate with 89 yes votes — and it explicitly touches Opportunity Zones. Jimmy Atkinson and Andy Hagans break down what's in the bill, what it means for OZ investors, and why its restrictions on institutional ownership of single family homes could have significant unintended consequences for the nation's housing supply. Plus, an update on the Wyoming Reserve, a live demo of the new free OZ tax benefits calculator at OpportunityZones.com, upcoming OZ Insiders events, and picks of the month. Show notes & summary: https://opportunityzones.com/2026/03/oznh-mar-2026/

Most Opportunity Zone investors treat the program as its own isolated thing, but OZ is really an overlay on the pre-existing tax code, and understanding that interaction is where the real edge is. Jonathan McGuire, CPA at Aldrich Advisors, joins the show to break down Section 280B demolitions, bonus depreciation and cost segregation, partial disposals, and why operating businesses have seen so little OZ investment. Plus, what to watch as OZ 2.0 zone designations begin to take shape. Show notes & summary: https://opportunityzones.com/2026/03/jonathan-mcguire-378/

With Opportunity Zones now permanent and OZ 2.0 launching January 1, 2027, should you invest in a QOF now or wait? Recorded live at OZ Pitch Day, Jimmy Atkinson is joined by Catherine Lyons of the Economic Innovation Group, Blake Christian of HCVT, and Jason Watkins of Novogradac & Company to break down the trade-offs between OZ 1.0 and OZ 2.0 — including valuation discounts, the 5-year deferral, basis step-ups, rural zone benefits, and the latest on the OZ 2.0 designation timeline. Show notes & summary: https://opportunityzones.com/2026/03/ozpd-panel-377/

The Trump administration's Maritime Action Plan calls for 100 Maritime Prosperity Zones explicitly modeled after Opportunity Zones. And many of the most likely locations may already be OZ-designated. Jimmy Atkinson breaks down the plan, explains the potential for incentive stacking, and answers live listener questions. Show notes & summary: https://opportunityzones.com/2026/03/ozoh-376/

A new AI tool built specifically for Opportunity Zones is here — and it may change how investors, fund managers, and advisors navigate the transition from OZ 1.0 to OZ 2.0. In this month’s episode of OZ NewsHour, Jimmy Atkinson and Andy Hagans unveil OzBot, a purpose-built chatbot trained on the actual statute, regulations, and proprietary analysis behind the program — and they put it to the test live. Show notes & summary: ⁠https://opportunityzones.com/2026/02/oznh-feb-2026/

Rural Opportunity Zones could play a much bigger role in the next phase of the program than they did the first time around. In this episode, Coni Rathbone of VF Law joins Jimmy Atkinson to discuss the new rural incentives under OZ 2.0 (including the 30% basis step-up), and how incentive stacking, bonus depreciation, and smart tract advocacy can position developers and investors ahead of the 2027 designation round. Show notes & summary: https://opportunityzones.com/2026/02/coni-rathbone-375/

The census data that will likely inform Opportunity Zones 2.0 eligibility is now out. But how Treasury uses that data is still undecided. In this episode, Jimmy Atkinson is joined by Jason Watkins of Novogradac to discuss why a mechanical, spreadsheet-driven approach to census tract eligibility would be a mistake, how margins of error and unreliable income estimates complicate the analysis, and what a commonsense framework could look like as Treasury prepares to define the OZ 2.0 eligibility universe. Show notes & summary: https://opportunityzones.com/2026/02/jason-watkins-374/

The U.S. Census Bureau has released the 2020–2024 ACS data, which determines which census tracts are eligible for the next round of Opportunity Zone designations. See which tracts qualify for OZ 2.0 designation. Plus, listener questions answered LIVE. Show notes & summary: https://opportunityzones.com/2026/02/ozoh-373/

New U.S. Census Bureau data that will determine OZ 2.0 eligibility is scheduled to be released on Thursday, January 29, 2026. But with a potential government shutdown looming, questions remain about whether Treasury’s official list of eligible census tracts could be delayed. On this month’s episode of OZ NewsHour, Jimmy Atkinson and Andy Hagans break down what the data release means for OZ 2.0. Show notes & summary: ⁠https://opportunityzones.com/2026/01/oznh-jan-2026/

Transformational Opportunity Zone real estate prioritizes durable community outcomes -- such as attainable housing and economic mobility -- while remaining grounded in investor alignment and long-term value creation. Robert Carrillo of LaunchPad Collective joins the show to examine a community-rooted Opportunity Zone development in San Bernardino, California. Here's how patient capital, place-based development, and integrated housing and workforce strategies can move OZ investing beyond transactional deals toward projects designed for lasting impact. More: https://opportunityzones.com/2026/01/robert-carrillo-372/

With OZ 2.0 set to take effect on January 1, 2027, here’s why Opportunity Zone fund sponsors should be using 2026 to prepare — not pause. Angela Hwang of RevGen Consulting joins Jimmy Atkinson of OpportunityZones.com to discuss marketing strategy, investor education, and why 2026 is not a “dead zone,” but a critical year for building visibility, trust, and momentum ahead of the next wave of capital. Show notes & summary: https://opportunityzones.com/2026/01/angela-hwang-371/

Here's why 2026 is a pivotal year for Opportunity Zones, as the program transitions from OZ 1.0 to the new OZ 2.0 framework. Jimmy breaks down which tax benefits still apply through the end of 2026, what changes under OZ 2.0, and why 2026 serves as a bridge year for investors and fund managers. Plus, key 2026 dates, the timing of new Opportunity Zone designations, the return of basis step-ups under OZ 2.0, enhanced rural incentives, and the overlap period when both OZ maps are in effect. Show notes & episode summary: https://opportunityzones.com/2026/01/ozoh-370/