Own Farmland in a Qualified Rural Opportunity Zone Fund
LandFund Partners has acquired, improved, and leased row-crop farmland across the Mid-South since 2013. Over that time the firm has grown to $425M under management, with a 16% average annualized net return across seven funds. LandFund Opportunity Zone Fund II intends to pair that model with the tax advantages of Qualified Rural Opportunity Zone Funds (QROZ Funds).
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$425M
Farmland Assets Managed
16%
Avg. Net Ann. Return · 7 Funds
2013
Founded · Nashville, TN
LandFund Opportunity Zone Fund II
Overview
LandFund Opportunity Zone Fund II (LFP OZ Fund II) is LandFund's second Opportunity Zone Fund and first Qualified Rural Opportunity Zone Fund. LFP OZ Fund II will acquire, improve, and lease row-crop farmland in designated Rural Opportunity Zones across the Mid-South.
Objective
Combine a decade of Mid-South farmland operating expertise with OZ 2.0's tax benefits.
Strategy
Leverage local relationships to locate and improve undervalued farms with abundant water supplies.
*Not an offer to sell securities; not tax advice. Consult your own tax advisor, attorney, and financial advisor.
OZ 2.0 Is Coming
OBBBA introduced new Opportunity Zone benefits that take effect January 1, 2027. Capital gains generated from capital assets sold on or after July 9, 2026 (and K-1 entity gains realized any time in 2026) are eligible for reinvestment in a QROZ Fund under OZ 2.0*.
Tax Benefits of Qualified Rural Opportunity Zone Funds
Reinvest a capital gain into LFP OZ Fund II to take advantage of these three federal tax incentives. As a rural fund, LFP OZ Fund II offers an enhanced basis reduction not available to standard Opportunity Zone funds.
Defer Capital Gains
5 yrs
Capital gain reinvested in a Qualified Opportunity Zone Fund is deferred five years from the date of contribution.
Reduce Basis
30% Step-Up
The deferred gain is cut when it is taxed after year five: a 10% reduction generally, stepped up to 30% for rural investment like Fund II.
Tax Free Growth
10 yrs
No federal capital gains tax and no depreciation recapture on the sale of OZ investments held at least ten years.
Illustrative of OZ 2.0 rules; not tax advice. Consult your own tax advisor, attorney, and financial advisor.
LFP OZ Fund II — At a Glance
20%
Target IRR incl. Tax Benefits
$40M
Hard Cap (Limited Capacity Remaining)
$1M
Minimum Investment
January 2027
Capital Call
10 Years
Target Holding Period
3 Farms
Currently Under Option to Purchase
Targets are illustrative and not guaranteed; not tax advice. Consult your own tax advisor, attorney, and financial advisor.
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Reg D 506(c) · Accredited investors only · Not an offer to sell securities
FAQs
Investors reinvest capital gains into a fund that acquires farmland in designated Opportunity Zone census tracts, in exchange for federal tax deferral, a basis step-up, and potential exclusion of future gains.
LandFund Partners improves a farm by precision land leveling to improve irrigation efficiency, the addition of grain bins, and improved irrigation infrastructure such as new wells and center pivot systems.
Based on our understanding of the regulations, capital assets sold on or after July 9, 2026, and gains from K-1 generating entities realized any time in 2026, subject to specific 180-day investment window rules are eligible. Investors are encouraged to consult their own tax advisors.
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Prepared for sophisticated, accredited investors only. This page is for informational purposes only and does not constitute an offer to purchase securities of any LandFund Partners offering. Any such offer is made only pursuant to the relevant confidential offering document. Past performance is not a guarantee of future results. An investment involves a high degree of risk, including possible loss of principal. Prospective investors should carefully read the confidential offering document, including all risk factors, and consult their own tax, legal, and financial advisors before investing. LFP OZ Fund II GP, LLC is not acting as your adviser or agent.
