We put investors in the
Opportunity Zone

With the passage of the Tax Cuts and Jobs Act of 2017, Congress established an exciting new community investment tool called Opportunity Zones (OZs).


Designed to encourage long-term investments in low-income urban and rural communities, federal Opportunity Zones provide generous tax incentives for people to reinvest unrealized capital gains into these OZs – either directly or through funds.

Block-C has established one of Georgia’s first Opportunity Funds, which allows investors to divert unrealized capital gains into OZ real estate projects across the state.

"Opportunity Zones are the future of real estate investing."

- Vishay Singh

Managing Member, Block-C



We work with real estate brokers and local governments to identify the best Opportunity Zone properties on the market (and some that aren't), so that our clients always have strong options for investing their capital gains.


We're building Georgia's largest Opportunity Fund one investor at a time. Our team of real estate, development, and property management experts find the best Opportunity Zone investments for long-term returns.


Through private placement and the Block-C Opportunity Fund, we're developing the largest portfolio of Opportunity Zone properties in Georgia. And true to the legislation’s mission, we're dedicated to improving real property in low-income areas across the state.

Invest with us!

How to Invest

Lower your capital gains tax exposure

Temporary Deferral

You can temporarily defer taxable capital gains when you reinvest them into an Opportunity Fund. The deferred gain must be recognized by December 31, 2026 or the date on which the OZ investment is disposed – whichever comes first.

Step-Up in Basis

Through this method of Opportunity Fund investment, the taxable basis decreases by 10% if the investment is held for at least 5 years, and by an additional 5% if held for at least 7 years, potentially excluding up to 15% of your original gains from taxation.

Permanent Exclusion

If the investment is held for at least 10 years, you’ll get a permanent exclusion from taxes on capital gains accrued through the sale or exchange of an Opportunity Fund investment. This only applies to gains accrued from the OZ investment itself.

Learn more