We put investors in the Opportunity Zone
With the passage of the Tax Cuts and Jobs Act of 2017, Congress established an exciting new community investment tool called Opportunity Zones (OZs).
Designed to encourage long-term investments in low-income urban and rural communities, federal Opportunity Zones provide generous tax incentives for people to reinvest unrealized capital gains into these OZs – either directly or through funds.
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Block-C has established one of Georgia’s first Opportunity Funds, which allows investors to divert unrealized capital gains into OZ real estate projects across the state.
What We Do

SOURCING
We work with real estate brokers and local governments to identify the best Opportunity Zone properties on the market (and some that aren't), so that our clients always have strong options for investing their capital gains.

INVESTMENT
We're building Georgia's largest Opportunity Fund one investor at a time. Our team of real estate, development, and property management experts find the best Opportunity Zone investments for long-term returns.

DEVELOPMENT
Through private placement and the Block-C Opportunity Fund, we're developing the largest portfolio of Opportunity Zone properties in Georgia. And true to the legislation’s mission, we're dedicated to improving real property in low-income areas across the state.
HOW TO INVEST
Lower your capital gains tax exposure

TEMPORARY DEFERRAL
You can temporarily defer taxable capital gains when you reinvest them into an Opportunity Fund. The deferred gain must be recognized by December 31, 2026 or the date on which the OZ investment is disposed – whichever comes first.

STEP-UP IN BASIS
Through this method of Opportunity Fund investment, the taxable basis decreases by 10% if the investment is held for at least 5 years, and by an additional 5% if held for at least 7 years, potentially excluding up to 15% of your original gains from taxation.

PERMANENT EXCLUSION
If the investment is held for at least 10 years, you’ll get a permanent exclusion from taxes on capital gains accrued through the sale or exchange of an Opportunity Fund investment. This only applies to gains accrued from the OZ investment itself.