Roger and Annie are joined by Jonathan Tower, founder and CEO of Arctaris Impact Investors, to break down Opportunity Zones 2.0, the permanent version of the program that launches January 1, 2027. Jonathan explains the core tax benefits, what the end-of-2026 deadline means for OZ 1.0 investors whose deferred gains are coming due, and why skipping depreciation recapture may be the biggest win of all. They also take on the “tax break for the wealthy” criticism and how states are rethinking which areas qualify this time around.


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Chapters

• (00:00) - Welcome Back Annie
• (01:28) - Meet Jonathan Tower
• (04:23) - Impact Meets Returns
• (09:07) - Policy Roots and Detroit
• (12:57) - Why Opportunity Zones Work
• (14:29) - OZ 2.0 Basics
• (16:55) - Bonus Depreciation Upside
• (19:47) - Results and Housing Impact
• (22:12) - 2026 Deadline and Valuations
• (26:38) - What Excites Him Next
• (27:54) - Housing Crisis Focus
• (28:06) - Building New Developments
• (30:00) - Detroit Homes To Ownership
• (32:19) - Advisors And Contact
• (33:43) - Minimums And Investor Fit
• (36:03) - Risk Over Tax Benefits
• (37:33) - Public Criticism And Myths
• (39:30) - How Zones Get Chosen
• (45:50) - Policy Updates And Reporting
• (49:55) - Why The Program Works
• (52:18) - Final Takeaways And Wrap

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https://www.linkedin.com/in/jonathan-tower

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Roger Harris
Annie Schwab

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