Opportunity Zones in Jefferson County

Unlocking Capital Gains in Big Sky Country

Welcome to the future of economic development in Jefferson County.

Jefferson County has officially been selected by Governor Greg Gianforte for inclusion in Montana’s Opportunity Zone nominations. Positioned for the permanent Opportunity Zones 2.0 (OZ 2.0) program beginning in 2027, this federal designation unlocks powerful tax incentives for investors, developers, and expanding businesses seeking long-term growth in southwestern Montana.

The Jefferson Local Development Corporation (JLDC) serves as your Opportunity-Zone partner. We bridge the gap between funds, local landowners, and growing enterprises to convert capital gains into long-term prosperity across Boulder, Clancy, Whitehall, and surrounding rural corridors.

What’s New in Opportunity Zones 2.0?

Updated legislation under OZ 2.0 modernizes the original tax incentives while introducing significant advantages specifically tailored to growing rural counties such as Jefferson:

  • Rural Opportunity Fund Bonus
  • Lower Property Improvement Thresholds
  • Rolling Deferral Schedule
  • Permanent 10-Year Gain Exclusion
  • Operating Business Expansion

Deploying capital through a Qualified Opportunity Fund in Jefferson unlocks significant federal tax benefits.

  • Defer eligible federal capital gains taxes by re-investing capital into designated local projects.
  • Receive a step-up in basis for qualifying investments held for at least five years.
  • Take advantage of expanded financial mechanisms specifically engineered to drive capital into rural communities.

Why Jefferson County?

Jefferson County pairs direct interstate accessibility with proximity to Montana’s fastest-growing metropolitan hubs. Located at the crossroads of Interstates 15 and 90, the county connects businesses directly to Bozeman, Butte, Helena, and broader national markets.

Key targeted sectors for OZ 2.0 investment include:

  • Manufacturing, Assembly, and Distribution at the Sunlight Business Park
  • Agriculture & Food Processing
  • Commercial & Workforce Housing
  • Outdoor Recreation & Tourism

How the JLDC Supports You and Your Investment

The JLDC works closely with state leaders, local stakeholders, and private capital to streamline development. Whether you are a fund manager evaluating site selection, a developer exploring commercial opportunities, or an operating business seeking to scale, the JLDC is your primary resource in:

  • Site Selection
  • Incentive Stacking
  • Community & Municipal Liaison
  • Due Diligence

Capitalize on Opportunity Zones 2.0 With the JLDC

Don't miss the opportunity to maximize your tax advantages while driving economic growth in one of Montana's most strategically located counties. Contact Executive Director Samantha Yearry today.

Executive Director - Samantha Yearry
Phone - 406-202-4022
Email Samantha Here