Portside is an approved site plan for three-story urban mixed-use building featuring street-level commercial space and modern apartments above in a walkable, quickly revitalizing corridor near downtown Wilmington. The concept drawings provide approximately 2,580 square feet of commercial space on the first floor, ideal for neighborhood-serving retail, services, or a boutique office concept. Upper level concept is contemporary residential living with a balanced mix of one- and two-bedroom units plus a studio, with six units per typical floor designed around efficient floor plates of about 4,984 square feet per level. Thoughtful façade design along Castle Street and 13th Street incorporates generous glazing, architectural entries, and gates to create an active streetscape and meet current city street front design standards. Opportunity for roof top deck can add a desirable outdoor amenity with views over the surrounding neighborhood, enhancing lifestyle appeal for residents and providing a strong differentiator in the local rental or condo market. Building entries are clearly defined for both commercial and residential components, including articulated niches, gates, and transoms that give the property a polished, urban character. This location is part of the Federal Opportunity Zone (OZ)  program that lets investors defer capital gains if they reinvest into a Qualified Opportunity Fund that then deploys equity into “qualified opportunity zone property."  A 10-year hold allows investors to exit without paying capital gains tax on the appreciation of the OZ investment itself due to a step-up in basis to fair market value.  Primary benefits are (1) deferring existing gains until the recognition date and (2) getting tax-free upside on the project’s appreciation if held long term.