Rural Opportunity Zone Fund

Invest in Hard Assets Supporting American Farming & Food Production

Launching in early 2027, Harvest Returns’ Rural Opportunity Zone Fund will provide investors with extensive tax benefits while deploying their capital into productive rural agricultural assets.

What is a Rural Opportunity Zone Fund?

A rural opportunity zone fund is an investment vehicle that pools capital to finance real estate or business projects in rural census tracts designated as Opportunity Zones in order to facilitate economic development and job creation in underserved rural areas. The funds offer numerous tax benefits: 5-year rolling deferral of capital gains, a 30% basis step-up after 5 years (vs. 10% standard), and a permanent exclusion of post-investment appreciation after a 10-year hold, along with the potential for bonus depreciation pass-through.

If you have sold a piece of property or other asset (stocks, bonds, real estate, a company, etc.) and have recent capital gains of $100,000 or more for which you are trying to defer taxes, please reach out to us to learn about an investment in the Harvest Returns Rural Opportunity Zone Fund.

I need funding for my Rural Opportunity Zone project

A rural opportunity zone is a low-income rural census area officially designated for tax incentives, where median family income is 70% or less of the local average, or poverty is at least 20% with income no more than 125% of the average. It must be entirely outside cities or towns over 50,000 people and not next to urban areas. Funds must invest at least 90% of assets there.

Eligible Census Tracts for Rural Opportunity Zones 2.0 are still being designated, but this interactive map will show you if your tract is a potential candidate. We’re looking for qualified projects to include in our Fund. Click on the button below and make sure you tell us your project is in a rural opportunity zone.