Lone Star QOF
A Rural Opportunity Zone Fund for Land in the Texas Megaregion
Defer your capital gains tax for five years. Erase 30% of it at year five. Hold ten years and the growth is free of federal capital gains tax.
At year five, the fund makes a distribution to help cover the tax due.
Now registering interest. Commitments open January 1, 2027. $200,000 minimum. Accredited investors only.
More coming soon
The Math
The same gain, side by side
A $1,000,000 gain, carried to year ten four different ways. Only the two opportunity zone columns keep the whole gain working, and only Lone Star QOF hands you the cash to cover the tax at year five.
| Tax paid at the sale | Amount invested | Tax on recycles, years 2.5–7.5 | Tax on original gain, year 5 | Year-5 distribution to cover it | Value at year 10, before exit | Tax at exit, year 10 | Your value at year 10, after all tax | |
|---|---|---|---|---|---|---|---|---|
| S&P 500 | $238,000 | $762,000 | — | — | — | $1,976,000 | $289,000 | $1,687,000 |
| Regular real estate fund | $238,000 | $762,000 | $473,000 | — | — | $3,589,000 | $313,000 | $3,277,000 |
| Regular opportunity zone fund | $0 | $1,000,000 | $591,000 | $214,20090% of gain | $214,200 | $4,224,000 | $0 | $4,224,000 |
| Lone Star QOF | $0 | $1,000,000 | $528,000 | $166,60070% of gain | $218,600 | $4,369,000 | $0 | $4,369,000 |
Illustrative only. Assumes a $1,000,000 long-term gain at a 23.8% federal rate, top rates on recycles and exit, and each strategy's target returns. Not a projection or guarantee. Please consult your tax adviser.
The Full Site
Coming Soon
The full site, with our strategy, track record and offering documents, launches as the new opportunity zone maps are finalized. In the meantime, send us a note below and we'll answer your questions directly.
- 01
How the program works
The 180-day window, the five-year deferral, the 30% rural step-up, a year-five distribution to help cover the tax on your deferred gain, and the ten-year exclusion.
- 02
The strategy
How we buy rural land in the path of growth, subdivide it into homesites, and hold the final round past year ten.
- 03
The record
Our analytics, our completed investments, and five generations of Texas land.
- 04
Offering documents
The private placement memorandum and fund agreement, available to verified accredited investors.
Contact
Inquire about the fund
Tell us a little about your situation and what you'd like to know. We'll reply personally, usually within one business day, and we'll send the offering documents when they're ready.
Commitments open January 1, 2027, and you can commit within your 180-day window.
- Target raise
- $10,000,000
- Minimum
- $200,000
- Structure
- Qualified Rural Opportunity Fund
- Sponsor
- Emerging Coast Capital, Austin, Texas
Prefer to talk? Call 512-203-9854 or email lonestarqof@emergingcoast.com. General questions: info@emergingcoast.com.