Fund Overview
A private agricultural fund investing in citrus groves and farmland in Highlands County, Florida, targeting properties eligible for bonus depreciation under the One Big Beautiful Bill Act of 2025. Groves are professionally managed, with revenue generated from citrus sales to commercial processors, so investors hold a working agricultural asset without operational involvement. The strategy suits investors with income to shelter now who also want exposure to a hard asset outside traditional real estate and equities, and it targets modest annual yield alongside the tax benefit.
Tax Features
- Potential 4 to 5x deduction in Year 1. Accelerated Schedule F bonus depreciation can produce a first-year write-off well in excess of the amount invested, depending on the property and the investor's circumstances.
- Bonus depreciation under the 2025 legislation. Qualifying agricultural improvements are eligible for accelerated treatment, and the fund targets properties selected for that eligibility.
- Deductions land early, income builds over time. The write-off occurs in Year 1 while grove revenue accrues across the term, a favourable timing profile for investors with a large tax year to manage.
Key Terms
- Structure: Delaware limited liability company
- Asset class: Citrus groves and agricultural real estate
- Location: Highlands County, Florida
- Target fund size: $50 million
- Minimum investment: $50,000
- Targeted yield: Up to 3% annually
- Targeted term: Seven to ten years
- Eligibility: Accredited investors only
Offerings are open now, ahead of the marketplace. The marketplace is where they will live once it opens.
This offering is available to accredited investors. Your status is verified before any investment is made. Nothing here is an offer to sell or a solicitation to buy where that would not be lawful.