19.54 LV/AG Land - Lucerne Valley, CA

Two parcels as part of a 3-parcel AG-zoned land use package. The third parcel is 40 ACs. This listing is showing the 19.54 AC as a potential small AG operation, where a total 59.54 assemblage may be too aggressive of an acquisition. (The 40-AC parcel is listed on this platform.)

Parcel 0449-071-39
● Acreage: 9.54 Acres
● Zoning: LV/AG (Agricultural/Rural Living)

Parcel 0449-071-54
● Acreage: 10.00 Acres
● Zoning: AG / RC (Agricultural / Rural Living)
● Terrain: Primarily level.
● Strategic Note: Similar to Parcel 39, this lot shares the property line.

As land availability constricts near urban centers, this portfolio’s scale offers the necessary footprint for institutional renewable energy deployment or private agricultural speculation. Positioned within a high-growth utility corridor, these assets are uniquely situated to capitalize on the region’s dual demand for green-energy infrastructure and low-density rural development.

We have identified two primary development paths: utility-scale solar conversion, which is supported by regional benchmarks, or a split agricultural/residential strategy.

Subject to any buyer's due diligence with the buyer's professional advisors; it is our early investigation that these properties offer unique tax strategy benefits.

Opportunity Zones (OZ)
● OZ 1.0: Valid through 2028, offering tax deferral for reinvested capital gains.
● OZ 2.0: Established by the One, Big, Beautiful Bill Act (OBBBA), signed into law on July 4, 2025. This makes the program permanent with 10-year redesignation cycles, ensuring long-term tax advantages for infrastructure built on the site after January 1, 2027.

New Markets Tax Credit (NMTC)
Qualifying census tracts in Lucerne Valley offer access to NMTC financing, which typically saves projects 15–30% of total costs.
● Subsidized Financing: This mechanism provides projects with lower interest rates, deferred principal, and reduced loan costs.
● Strategic Factor: This is critical for 5 MW+ solar facilities or manufacturing hubs, as Community Development Entities (CDEs) prioritize these tracts for capital deployment. Rigorous due diligence remains the final hurdle to execution.