Opportunity Zone Intelligence

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The Platform

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OZ 2.0 Eligibility Map
  • 84,000+ census tracts scored for OZ 2.0 eligibility
  • Auris confidence scoring (High / Medium / Low)
  • Rural/QROF vs urban classification
  • OZ 1.0 overlay with boundary crosswalk
  • Eligibility and classification view modes
  • Confidence and eligibility filter toggles
  • Fully interactive tract data
  • MFI and poverty rate tests per IRC §1400Z-1(c)
  • ACS margin of error analysis for borderline tracts
  • Search by city, state, or ZIP
Explore the Map →
OZ 2.0 Eligibility Map showing census tracts near Phoenix, Arizona
Free
2026 Gain Recognition Calculator
  • Step-up eligibility validation by investment date
  • Full tax breakdown: Federal LTCG + NIIT + state
  • §1250 depreciation recapture split
  • 4-scenario wealth comparison (hold, exit, OZ 2.0, transition)
  • Sensitivity analysis across multiple appreciation rates
  • 5, 10, and 20-year wealth projections
  • Days-to-deadline countdown
  • CPA-ready branded report export
  • Editable tax profile with real-time recalculation
Calculate Now →
2026 Gain Recognition Calculator showing tax breakdown
Auris Platform
Opportunity Zone Deal Analysis
Quick Estimate
  • Three inputs, instant results
  • No-OZ vs OZ Original vs OZ 2.0 side-by-side
  • Personalized tax profile applied
  • After-tax IRR and equity multiple
  • Tax savings callout per scenario
Auris Analysis
  • AI-powered pro forma extraction (Excel, PDF, CSV)
  • No-OZ vs OZ 1.0 vs OZ 2.0 scenario comparison
  • After-tax IRR and equity multiple per scenario
  • GP and LP return toggle
  • 7-point automated OZ compliance checklist
  • Forward projection to OZ milestone years (5, 7, 10)
  • Hold period matrix across exit scenarios
  • Editable tax profile (Fed LTCG, NIIT, state)
  • PDF report for investment committee
  • Excel workbook export
  • Interactive OZ map with tract eligibility verification
  • Rural QROF auto-detection (30% enhanced step-up)
  • Mirror match validation with AI difference analysis
  • Depreciation tracking and §1250 recapture modeling
  • Refinancing event modeling
  • Data tiers auto-detect
  • Deal management with auto-save
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Auris OZ Analysis results showing tax savings
OZ 2.0

The rules are changing.
Know how to utilize them.

The Opportunity Zone program was rewritten in July 2025 under the One Big Beautiful Bill Act. Every major provision shifted. Model your deal with the new rules, not the old assumptions.

Signed into law July 4, 2025 — OBBBA §70421
Read the full OZ 2.0 guide →
Opportunity Zone 1.0Opportunity Zone 2.0
Deferral
Fixed deadline: Dec 31, 2026Rolling 5-year window from investment date
Step-Up
10% at 5yr, 15% at 7yr (expired Dec 2021)10% at 5 years — 30% for rural QROFs
Exclusion
10-year hold, no cap on exclusion period10-year hold = zero capital gains tax (30yr cap)
Zones
One-time designations (2018), no renewalRedesignated every 10 years — next cycle: 2027
Improvement
100% of basis required everywhere50% for rural tracts — effective immediately
Status
Expired — no new investments after 2026Fully reopened through at least 2055
Days until gain recognition deadline
—d—:—:—
December 31, 2026
$100B+
Invested in Opportunity Zones since 2018
How It Works

Analyze a deal in minutes.
Upload. Analyze. Compare.

Step 01: Deal Info
01
Deal Info
Step 02: Input & Extract
02
Input & Extract
Step 03: Tax Profile
03
Tax Profile
Step 04: Review & Analyze
04
Review & Analyze
Step 05: Export
05
Export
01
Deal Info
Name your deal, pin it on the OZ map, pick your property type and select your role.
02
Input & Extract
Drop in your pro forma and have Auris extract your deal points or enter manually.
03
Tax Profile
Save your tax profile or enter deal specific federal LTCG rate, NIIT, and state.
04
Review & Analyze
Review and confirm extracted deal points, OZ details and compliance inputs. Analyze Auris results.
05
Export
Share side by side comparisons, after-tax proceeds, compliance checklists, and reports.
Your Tax Profile

Understand your situation.
Same deal. Different math.

Three investors — same equity check, same property, same hold period, but the OZ tax savings vary by six figures. Most OZ analysis stops at the project level. Auris takes it to the LP level.

State tax is based on the investor’s state of residence, not where the deal is located. Some states do not conform to the federal OZ exclusion: California, Mississippi, Massachusetts, North Carolina, and Pennsylvania may still tax gains at the state level after a 10-year hold.

Investor A
California
Investor B
New York
Investor C
Arizona
Combined Rate
37.10%
34.70%
26.30%
Rate Breakdown
20% + 3.8% NIIT + 13.3% State
20% + 3.8% NIIT + 10.9% State
20% + 3.8% NIIT + 2.5% State
Deferral Saved
$185,500
$173,500
$131,500
10-Year Exclusion
$293,400
$274,400
$208,000
Total OZ Benefit
$312,000
$291,800
$221,100
$90,900 more in OZ savings for a California investor vs. Arizona — same deal, same check, same hold period.
Hypothetical: $500K prior gain, $1M LP equity, 10-year hold, 6% appreciation, standard QOF, OZ 2.0 rules. Actual results depend on your tax profile.
See your tax profile →
Methodology

Built to withstand
investor scrutiny.

§1400Z-2
Built on the statute
Every calculation references IRC §1400Z-2 as amended by OBBBA §70421. OZ 1.0 and OZ 2.0 rules modeled side‑by‑side — rolling deferral, 5‑year step‑up, 10‑year exclusion, 30‑year cap.
50 + DC
State tax conformity
LP‑level tax profiles with state‑specific capital gains rates and OZ conformity mapping. Non‑conforming states like California flagged automatically — same deal, different math.
7 Checks
Automated compliance
OZ designation, business type, substantial improvement, 10‑year hold, 180‑day window, 90% asset test, and original use — validated automatically with pass/fail status and remediation guidance.
§1250
Recapture never excluded
Depreciation recapture split at 25% — never hand‑waved out of the 10‑year exclusion. MACRS schedules (39yr, 15yr, 7yr) run the full hold. The number you see is the number you defend.
0.00%
IRR tolerance on real deals
Validated against real LP pro formas with month‑by‑month cash flow data. Pre‑tax IRR matches to the basis point. OZ savings match to the penny. Formula‑traced, not estimated.
4 Scenarios
Full wealth projection
Pay & Hold, Exit Now, Exit & Re‑Invest OZ 2.0, and OZ 2.0 Transition — each projected at 5, 10, 15, and 20‑year horizons with after‑tax net wealth and automatic recommendation.
IRC §1400Z-2  ·  OBBBA §70421 (July 2025)  ·  IRC §1250 Recapture  ·  Treasury Reg. §1.1400Z2  ·  IRS Pub 946 (MACRS)  ·  50‑State Conformity
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