Local Issues
Updated Opportunity Zone Program Opens Door for Community Growth
June 1, 2026
Last year’s One Big Beautiful Bill Act renewed and permanently expanded the Qualified Opportunity Zone (QOZ) program through the creation of “QOZ 2.0,” which will take effect on January 1, 2027. While the original QOZ program will remain active for existing investments through 2047, the updated version introduces new rules, fewer designated zones, and enhanced tax benefits for rural communities. The IRS has already issued guidance to states on the nomination process for new zones, with formal nominations beginning July 1, 2026. National Association of REALTORS® is encouraging REALTORS® to engage with local and state leaders during the vetting process to help identify strong candidates for future Opportunity Zones and support economic development efforts in their communities. LEARN MORE
About the PBOR Market Brief
The Paulding Board of REALTORS® (PBOR) Market Brief is compiled by First Multiple Listing Service (FMLS). For more information on details of this month's report, please contact the Board at 770.866.1397.
*Each month, the numbers reported for the previous month are updated to reflect additional recordings.
About the Paulding Board of REALTORS®
The Paulding Board of REALTORS® (PBOR) has been an instrumental factor in the growth of real estate in Paulding County, Georgia for more than a decade. PBOR serves as a central source of information for its members, with mainly focusing on real estate education, the promotion of professionalism in the industry and representing REALTORS® members with legislative initiatives to create positive change for the real estate community.
About First Multiple Listing Service
First Multiple Listing Service (FMLS) is the premier data services provider for real estate professionals in Georgia. FMLS was founded in 1957 by a group of Brokers who wanted to share their listings and connect buyers and sellers. Today FMLS is the largest MLS in Georgia & the 4th largest MLS in the United States, serving nearly 54,000 real estate Agents & Brokers. For additional information or to start a discussion about how to partner with FMLS please contact join@fmls.com.