Exceptional Opportunity Zone Development Offering in the Heart of Delray Beach! Whether you are looking to develop, hold, or capitalize on the upcoming growth West of 5th Avenue. Located less than one block from vibrant Atlantic Avenue and surrounded by numerous transformative projects currently progressing through the development pipeline. Available at $1,000,000 this Opportunity Zone Development site includes: A soon to be vacant duplex and a contiguous vacant parcel, bringing the total land area to 13,940 SF Positioned directly adjacent to the highly anticipated Delray Beach CRA redevelopment project, soon to be anchored by a 20,000+ SF grocery store. Investors can benefit from significant federal tax advantages, including the ability to defer or potentially eliminate capital gains taxes through Opportunity Zone incentives. This property is a standout offering in one of South Florida’s fastest-growing corridors.