Burney Stone Soup — Your Gain, Their Legacy
Invest deferred capital gains into California's newest rural Opportunity Zone and build a fifteen million dollar debt-free luxury equestrian resort.
Qualified Opportunity Zone - Jan 1, 2027
What if you could turn appreciated rural real estate into a debt-free, $15 million luxury resort project funded entirely by capital gains investors—all while locking in a 10-year federal tax exemption and shielding your historical property tax base from a 750% surge?
Good Spot for Folks to Gather: Burney, CA is a real nice, easy drive for folks coming from San Francisco Bay Area, up from Sacramento, or over from Reno.
It’s got 4-5 acre gated estates, a big event center with an arena, near Burney Falls, and works great for company retreats or weddings.
How the Business Works: We rent out the whole place (8 villas, holding 100-120 folks) to one group per week. Money comes from the lease plus a little slice of the extra service fees. Cleaners are on payroll, Shasta County takes a 10% room tax, and fixed costs run about $700k a year with no debt on the $15M startup money.
Discover Your Perfect Investment Opportunity
Most investors pay tax on capital gains the year they sell. You don't have to. Through a Qualified Opportunity Fund investing in Burney, California—a Treasury-certified rural zone effective January 1, 2027—you defer that federal tax liability, step up your tax basis by 30% at year five, and owe zero federal capital gains tax on asset appreciation upon sale after a 10-year hold under permanent Treasury OZ 2.0 regulations established by The One, Big, Beautiful Bill Act (OBBBA), Public Law 119-21.
The Next Ingredient: Opportunity Zone Capital
The pot is set. The community has already contributed the land, the vision, the local knowledge, and the will. Now the final ingredients are needed to bring the feast to the table.
Rocky Ledge Estates sits in a census tract that Shasta County prioritized and that has been designated under the permanent Opportunity Zones 2.0 program. These new zones take effect January 1, 2027. Investments made through a properly structured Qualified Opportunity Fund (QOF) into a Qualified Opportunity Zone Business (QOZB) can unlock powerful federal tax incentives for eligible capital gains:
- Deferral of the invested gain
- A basis step-up (enhanced to 30% for rural zones after five years)
- Potential exclusion of post-investment appreciation after a ten-year hold
Stone $oup 4 Burney QOF Investment Services
Full Tax Dererral
Federal capital gains tax fully deferred under IRC § 1400Z-2 regulations.
30% Basis Step-up
Statutory 30% basis step-up applied at Year 5 under OZ 2.0 (P.L. 119-21 OBBBA).
0% Tax on Appreciation
100% federal tax exemption on asset appreciation after a 10-year hold.
California's newest rural Opportunity Zone January 1, 2027
Active Non-Passive Tax Alpha
Short-Term Rental (STR) loss rules permit active income tax offset.
100% Bonus Depreciation
Passed through to QOF LP investors via IRC § 263A / § 1012.
100% Debt-Free Capitalization
Risk-mitigated asset base with an 8% Preferred Return waterfall.
Property & Project Snapshot
Location, Location, Location
Tract 1897, Rocky Ledge Estates, Burney, Shasta County, California (adjacent to Burney Falls State Park and Lake Britton).
Stone Soup Event Center
Commercial gathering lodge, demonstration/catering kitchen, dining hall, and event space.
Site Footprint
41.48 acres across eight legally subdivided estate parcels.
Equestrian & Trail Complex
Covered riding arena, stable barn stalls, paddock fencing, and mountain bike/equestrian trail network.
Resort Infrastructure & Improvements
8 Luxury Estate Villas: Turnkey, high-end short-term rental residences ($950,000 average buildout per villa).
Capital Stack
$15,000,000 all-equity Qualified Opportunity Fund LP raise; zero senior debt exposure.
Reserve Your Allocation in California's Premiew Rural QOF
Position realized capital gains into a 100% debt-free luxury resort build prior to statutory tract allocation windows. Access full private placement legal documentation or schedule an executive briefing.
Meet Our Expert Team
Ryan, Jake, Larry, Cameron
"Findletons"
Don Harmer
Corporate Solutions Nevada
Kieth Keltch
Construction Consultant
We are seeking accredited investors with eligible capital gains to participate through a QOF that will fund the QOZB developing and operating this purpose-built equestrian micro-resort. The structure is designed for long-term, community-aligned capital that builds lasting assets rather than extracting short-term gains.
This is not a handout. It is the same principle as the kettle: each contributor adds what they have, and the whole becomes far greater than the sum of its parts. Local jobs, visitor dollars circulating through Burney businesses, tax revenue for the county, and a permanent hospitality engine next to one of California’s great natural treasures.
Stone $oup 4 Burney is the invitation to add your capital to the pot.
With the legal and tax preservation framework anchored by the master ground lease, review the operational leadership executing the project on the our team page.
Join us in building a successful future with tailored property investment solutions. For inquiries, support, or more information, feel free to reach out.
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