OPPORTUNITY ZONE Area. If you are looking for a lucrative investment opportunity with significant tax benefits, you may want to consider this 40 AC parcel located in an Opportunity Zone area. According to the IRS, Opportunity Zones are economically distressed communities that offer tax incentives to investors who reinvest their capital gains in Qualified Opportunity Funds (QOFs) that invest in these areas. Some of the tax benefits include: Temporary deferral of taxes on previously earned capital gains until December 31, 2026 or until the QOF investment is sold or exchanged, whichever is earlier . Basis step up of previously earned capital gains invested in QOFs for at least 5 years (10% increase) or 7 years (15% increase). Permanent exclusion of taxable income on new gains from QOF investments held for at least 10 years. This parcel has many attractive features that make it a prime candidate for development and growth. It is square in shape and flat, making it easy to build on. It has water rights and 50% mineral rights, which are valuable assets that run with the land. It lies along the southern edge of the approved High Desert Corridor (HDC), a 50 mile expressway that will connect Palmdale and Apple Valley with eight vehicle traffic lanes and two high speed rail lanes. The northern portion of the parcel is adjacent to an on/off ramp site and a train stop for passengers, which will increase accessibility and traffic flow. The HDC project is expected to boost economic activity, create jobs, and enhance mobility in the region. The site also sits atop 2000+ acre feet of water (annually producing per CSUF Study), which is a scarce and precious resource in California. Electricity and natural gas lines are nearby, providing essential utilities for development. This is a rare opportunity to invest in a property with immense potential upside growth and tax advantages. Don't miss this chance to be part of an innovative community development program that aims to revitalize distressed areas and create long term value for investors.