Own a 106,050 SF Class A Manufacturing Facility in a Rural Qualified Opportunity Zone – for as low as $166/SF when utilizing QOZ tax incentives. Seize this rare purchase opportunity at the brand-new 2023 property located in the Imperial Vallley, California. This state-of-the-art 106,050 SF building on 9.94 acres delivers 30'-34' clear heights, ESFR sprinklers, expandable 800-1600 Amp 420V power (IID’s ultra-low power rates), 32 dock-high doors, 6 various sized grade-level doors, a 230' truck court, and 118 trailer stalls, a large laydown storage yard, and ample parking—all in M1 zoning with Opportunity Zone and Foreign Trade Zone status. In additional federal, state and local tax incentives for employment, investment etc. Enjoy immediate occupancy under a ~3-year modified gross lease at $1.25/SF/month ($1.10 base + $0.15 OPEX). During the lease, and with the exercised purchase option, 25% of the base rent will be credited towards the $25M purchase price, giving you $1,049,895 in immediate value and bringing the effective price down to about $226/SF (which could be as low as $166/SF with full QOZ incentives). As an lessee and future owner-user, install equipment and other improvements during the lease to satisfy the rural QOZ 50% substantial improvement test. Defer capital gains, secure up to a 30% basis step-up, and enjoy permanent exclusion of future appreciation after a 10-year hold—plus unmatched Imperial Valley advantages in logistics, workforce, and low-cost energy and utilities. Position your manufacturing future here today.