The City of Baltimore is committed to taking full advantage of Opportunity Zones and is proactively working with investors, developers, businesses, communities, and other stakeholders to provide information and coordination assistance.

Investors
Investors interested in taking advantage of Opportunity Zone tax benefit, must invest realized capital gains into a Qualified Opportunity Fund within 180 days that the capital gains are realized. 

Real Estate and Operating Businesses
Qualified Opportunity Funds can invest in eligible commercial, residential, mixed-used real estate properties and operating businesses located in Opportunity Zones. Certain types of operating businesses located in Opportunity Zones are not eligible for investment, including: golf courses, country clubs, gambling establishments, racetracks, liquor stores, massage parlors, and suntan and hot tub facilities.

Communities
Opportunity Zones offer states, cities, and communities a unique resource for working with local, regional, and national partners to attract new investment in their economic development projects.