Tax-advantaged buyers · Texas
Texas Opportunity Zones and your land
Opportunity Zones can change who wants to buy your land and why. They do not guarantee a higher price. Here is how the program works after the 2025 overhaul and how it may touch a Texas parcel.
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In this guide (6 sections)
An Opportunity Zone is a census tract that the federal government designates so investors can get tax benefits for putting money into it. For landowners, the effect is indirect. Zone status can bring a different kind of buyer to your land, one with a tax reason to invest, but it does not by itself raise a parcel’s value. This page explains the rules as of the date shown, so you can ask better questions. It is general information, not tax or legal advice.
What is an Opportunity Zone?
Congress created Opportunity Zones in 2017. A state governor nominates low-income census tracts, and the U.S. Treasury certifies them. An investor who sells an asset at a gain can put that gain into a Qualified Opportunity Fund, which invests in property or businesses in a zone. The investor can defer tax on the original gain and, if the investment is held long enough, avoid tax on gains from the new investment itself.
Real estate is the most common use. A fund might buy land and build apartments, warehouses or commercial space. Raw land generally counts toward a fund’s requirements only when the fund substantially improves the property, and the rules are technical, so a tax advisor should confirm how they apply to a given deal.
What changed in Opportunity Zones 2.0?
The One Big Beautiful Bill Act of 2025 made the program permanent and set up a new round of designations. According to law-firm and trade summaries of the act, the main changes are these.
Permanent program with rolling maps
New designations start on January 1, 2027. Governors can nominate up to 25 percent of eligible tracts every ten years, with the first cycle running from 2027 through 2036.
Tighter eligibility
The income test falls from 80 to 70 percent of the area median. A tract can also qualify with a poverty rate of 20 percent or more and median family income at or below 125 percent of the area median. The old contiguous-tract rule is gone.
A rural bonus
Qualified Rural Opportunity Funds, which must keep at least 90 percent of assets in rural zone property, receive a larger basis step-up of 30 percent. The substantial improvement threshold for rural property drops to 50 percent of adjusted basis.
Five-year rolling deferral
Investors defer gains for five years from the date of investment and receive a 10 percent basis step-up if they hold for five years.
Details of the new regulations may still change, and different law firms summarize some points differently. Confirm current rules with a tax advisor and the Treasury’s guidance before relying on any figure here.
What has Texas done so far?
According to Jackson Walker and a Commercial Real Estate Daily report, the Governor’s Office submitted 605 Texas census tracts to Treasury on September 4, 2026, after local economic development groups and county judges proposed tracts by June 26, 2026. Counties and cities across the Texas Triangle took part. Dallas County put forward 60 eligible tracts, and the City of Dallas published a memo on the process. Reports also describe nominations in Houston and Harris County, Travis County in the Austin area and Bexar County in San Antonio.
We have not found confirmation that Treasury has certified the Texas list. Until it does, a nominated tract is not a designated one. The original 2018 zones remain active through December 31, 2028 under the earlier program. To check a specific parcel, look up its census tract on the Texas Governor’s Opportunity Zone page or the federal CDFI Fund map, and confirm whether it appears on the nominated list.
How could an Opportunity Zone affect your land sale?
Zone status can change who is interested in your parcel and how long they will hold it. It does not change the basics of what land is worth, and it can add cost and complexity for a buyer.
A different buyer pool
Funds with a tax reason to invest may look at your parcel. They tend to plan for development and long holds.
No automatic premium
A buyer cannot pay more for a tax benefit that depends on a project they may never complete. Many zone parcels sell at ordinary prices.
Requirements for the buyer
A fund must meet timing and improvement rules. That can slow a deal or make a buyer more selective.
Pressure to act fast or to wait
Investors sometimes need to deploy gains within a window, which can help a seller. Uncertain maps can cause delay.
Little effect on your own taxes
The benefits go to the investor who buys, not to the seller. A seller's own tax depends on basis, holding period and other facts.
Where could Opportunity Zones matter in Texas?
Past and proposed zones have centered on areas that meet the income tests. In Texas those often include parts of Southern Dallas, East Houston, older neighborhoods of San Antonio and Austin, border counties and rural areas. In some of those places, such as Dallas, Houston and San Antonio, land is infill. In others, such as parts of West Texas, the Rio Grande Valley and East Texas, land is rural, and the rural benefits may matter.
If your land is in one of these places, tell us. We check zone status and nomination status as part of our review, and we explain whether it affected our offer.
What should a landowner in a possible zone do?
- Check the tract. Find your parcel’s census tract and compare it with the original zone list and the nominated list.
- Do not assume a premium. Ask any buyer how they priced your land and whether zone status is part of the price.
- Watch the calendar. Final designations and rules may change. Ask a tax advisor how timing could affect you.
- Compare offers. Zone-motivated buyers are not the only option. A direct sale may fit better if you value speed and certainty.
- Get advice. A CPA or attorney who knows the program can explain what matters for your case.
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Common questions
Does being in an Opportunity Zone make my land worth more?
Not automatically. It can bring a different kind of buyer. Land value still depends on location, access, utilities and what can be built.
Who gets the tax benefit in an Opportunity Zone?
The investor who invests gains in a qualified fund and holds the investment. A landowner who sells does not receive those benefits by selling into a zone.
Is my Texas county's list final?
As of this writing, Texas has nominated 605 tracts, and we have not found confirmation of federal certification. Check the Governor's page and Treasury for the latest.
What are the original Opportunity Zones?
They were designated in 2018 and remain active under the original program through 2028. Many nominated tracts differ from the original ones.
What is a Qualified Rural Opportunity Fund?
A fund that invests at least 90 percent of its assets in rural zone property or businesses. Under the 2025 law it qualifies for a larger basis step-up and a lower improvement threshold.
Can you buy land in an Opportunity Zone?
Yes. We buy land in and out of zones. We price what the land is worth, and we are open about whether zone status mattered.
Should I wait to sell because a zone may be coming?
Waiting costs taxes and carries risk. A pending designation may or may not raise demand. A tax advisor and an honest buyer can help you weigh it.
Where can I check a census tract?
Use the Texas Governor's Opportunity Zone page or the federal CDFI Fund's mapping tool. Enter your address or parcel location.
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