1501 Exchange Ave, Oklahoma City, OK 73108

The property is on the west side of Exchange Ave next to the Oklahoma City River and next to the Oklahoma University boat house known as the (“OU”) boat house and OU boat excursion docks easily visible from eastbound I-40 that gives this property better than average marketability, the property offers multiple curb cuts and side walks , bike trail with more than ample ingress and/or egress into and/or out of the property from Exchange Ave. The property is located in one of the fastest growing up-and-coming area located near downtown and the river being no more than 4 minutes from the famous OKC Stock yards, 5-7 minutes from Downtown OKC, Bricktown and the River Walk, Mid-town, All Art District, Hotels, Restaurants, NBA Thunder Dome, Scissor tail park, OKC Botanical Gardens, Omni Hotel & Convention Center. This property / Land is surrounded by new vibrant growth. This subject property is also in the OKC empowerment zone that offers corporations and companies with employment that qualify possible incentives as follows:

New land acquisition(s) and land development(s) advantages under the TRUMP BBB

RIVERFRONT MIXED-USE DEVELOPMENT OPPORTUNITY

1501–1511 Exchange Avenue | Oklahoma City, OK 73108

📍 Property Summary

• Land Area: Approx. 5.24 acres (mol) / 228,254.4 GSF

• Zoning: Approved Mixed-Use Commercial PUD (as of Dec 31, 2024)

• Asking Price: $18.00 per sq ft

• Total Price: $4,108,572.00

• Existing Structures: 3 buildings + 2 structures (leasable during development

• Near by Utilities: City water, sewer, gas, electricity is all available

• Empowerment Zone: Yes – Potential tax incentives

🌆 Location Highlights

• Directly on the Oklahoma Riverfront — facing OU Rowing and Boathouse, docks, boat slips

• 3 minutes from River Trail, 5–10 minutes from:

  • Downtown OKC & Thunder NBA Arena

  • Farmers Market District & Art District

  • Wheeler District

  • Scissortail Park, live music, bars, dining, and hotels

  • River Rapids Water Park and more

• Scenic skyline views & access to local tourism corridor

🎥 Virtual Tour

▶️ View the Conceptual Development Tour
Visual representation of a potential mixed-use build on actual site dimensions (not to scale)

Investment Tax Strategy Snapshot – 1501–1511 Exchange Ave, OKC

Category

Assumption / Example Value

Purchase Price

$4,108,572.00 (5.24 AC (mol) at $18/SF estimated market value $18/SF

Initial Development Budget

$12,000,000 (multi-family buildout example)

Total Project Basis

$15,423,816 (land + improvements)

Land Allocation (non-depreciable)

20% → $3,084,763

Depreciable Basis

80% → $12,339,053

Cost Seg Eligible Components

~70% of depreciable basis = $8,637,337

Bonus Depreciation (Year 1)

60% of eligible components = $5,182,402

Additional Accelerated Depreciation

(via cost seg, 5/7/15 Year classes) = $2M

Total Year 1 Depreciation

$7,182,402

Investor Equity Contribution

$5,000,000

Est. Passive Income Offset

Up to $7.18M in passive or active income offset (if eligible)

🔥 Key Investor Benefits

• Paper losses in Year 1 of ~$7.1M (on a $15.4M investment)

• Offset passive income from other real estate or active income if classified as a real estate professional (REP)

• Significant boost to internal rate of return (IRR) through tax efficiency

• Flexibility: Hold long-term as cash-flow asset or exit in 3–5 years with low basis and high IRR

📊 Example Investor Scenario

Investor A contributes $1,000,000 as part of an equity raise:

• Receives $1M X 70% = $700,000 in Year 1 paper loss

• If investor has $700K in passive gains from other properties or is a REP:

  • Could reduce federal tax liability by $259,000+ (assuming 37% tax bracket)

• That’s an immediate 25%+ return on equity from tax savings alone

🧠 Why It Matters

If you’re sitting on cash waiting for:

• Lower rates

• Higher yields

• Or better legislative clarity

...this site offers the unique combination of long-term urban growth + immediate tax arbitrage. It’s not just a development site — it’s a real estate tax shelter wrapped in downtown land.

💼 Investor Advantage – Key Tax Incentives (Post-BBB Legislation)

✅ Bonus Depreciation

Deduct up to 60%–80% of qualifying improvements in Year One (structures, infrastructure, land improvements).

✅ Accelerated Cost Segregation

Maximize first-year deductions with enhanced component depreciation — perfect for multifamily or mixed-use projects.

✅ Empowerment Zone Benefits

Located in an Empowerment Zone with potential:

• Capital gains deferral

• Local/state tax credits

• Incentives for job creation & redevelopment

hy Now? Unmatched Tax Advantages Under the New BBB Legislation – An Ideal Time to Invest in 1501–1511 Exchange Ave, OKC

With the recent passage of key provisions in the updated Build Back Better (BBB) framework, the timing for real estate investment — particularly in mixed-use, income-generating development sites like 1501–1511 Exchange Ave — has never been more advantageous.

The bill includes significant updates to depreciation rules, cost segregation treatment, and real estate tax incentives, which investors can leverage immediately to maximize returns, mitigate risk, and accelerate equity growth — even in a dynamic interest rate environment.

💼 Key Tax & Depreciation Benefits to Investors Under the New BBB Provisions

✅ 1. Enhanced Bonus Depreciation

• The legislation extends and modifies bonus depreciation allowances, enabling investors to immediately deduct up to 60%–80% of qualifying asset values (e.g., HVAC, fixtures, land improvements, parking lots).

• For a newly developed or improved site, this allows investors to significantly reduce taxable income in year one, freeing up capital or improving yield on equity.

✅ 2. Accelerated Cost Segregation Opportunities

• Cost segregation studies now provide greater precision and shorter class lives for many real estate components, maximizing first-year depreciation even further.

• For a site like Exchange Ave with infrastructure access, existing structures, and potential buildout costs — this could equate to millions in accelerated tax deductions for qualified investors.

✅ 3. Empowerment Zone Incentives Still In Play

• This site lies within a qualified empowerment zone, which opens the door to additional federal and local tax incentives, including:

  • Deferral of capital gains

  • Enhanced depreciation

  • Potential local or state grants or tax abatement(s) tied to job creation and infrastructure development

📊 Why It Matters Right Now

After a period of wait-and-see in the investor community, 2025 is shaping up to be a breakout year for real estate investment due to the convergence of:

• Stabilizing interest rates

• New tax incentives for development and depreciation

• Urban infill demand in fast-growing secondary markets like Oklahoma City

• Strong government push for housing and mixed-use revitalization

Investors who have been sitting on the sidelines due to rate volatility or tax uncertainty should take a hard look at opportunities that offer both long-term upside and immediate tax efficiency. With land and labor still relatively affordable in OKC — and this site located along a scenic river corridor just minutes from the urban core — this is precisely the kind of property where depreciation and cost segregation can materially impact your internal rate of return (IRR) from day one.

🧠 Strategic Takeaway

The recently updated BBB bill has turned tax law into a powerful accelerator for real estate investors. When you combine:

• A fully approved mixed-use PUD,

• Prime urban riverfront location,

• Immediate cash flow potential from existing structures, and

• Now enhanced depreciation allowances,

…this site is positioned not just as a real estate deal — but as a tax-efficient wealth-building vehicle.

Let us show you how the numbers work under the new framework. With construction timelines and entitlement risk already removed, you’re looking at one of the most de-risked and tax-leveraged development opportunities in the OKC market today.

For additional information please contact: Cambridge Commercial Properties LLC

Ed Martin (405)226-7984 or e-mail emartin@mailccp.com

DISCLAIMER / DISCLOSURE

Full disclosure and disclaimer :

The information contained herein was obtained sources deemed credible and reliable, however Cambridge Commercial Properties, LLC makes no representations, guarantees, warranties to the accuracy and/or completeness of this presentation or information as stated above herein or as attached hereto pertaining to the subject property referenced above herein. The subject property described above herein or attached hereto is on the current for sale and on the open market. All information being presented is subject to errors and omissions. Please acknowledge as a buyer and/or as a buyers representative as a Licensed real estate broker due to the commercial real estate market fluctuation it could affect the sale price whereby the sale price is subject to change being the seller express right to amend the listing agreement and change the sale price at seller sole discretion as seller sole decision . Cambridge Commercial Properties, LLC or Subsidiary, Affiliates, Management , Employees, Associates will use best efforts to keep all interested buyers informed regarding any such change (“if any should occur”) and to provide the most accurate up to date information available pertaining to the subject property and its financial status that will be provided by the selling party as described above. The property size -dimensions as described and/or as shown in the site plan and/or Pictures and/or renderings , virtual art, other social media images may not be a true representation and is subject to errors and omissions.

Broker as Owner full disclosure:

Please acknowledge and understand as required by OREC for full disclosure purposes. Ed Martin as majority owner of 33.3 AC (mol), this being a part of the subject land being marketed for sale that is located at 1501 Exchange Ave, Oklahoma City, OK 73108. Please acknowledge Ed Martin is a Broker owner, and a managing member of the company formed for the sole purpose of acquiring the 3.3 AC (mol) of land with the goal to acquire the additional adjacent 1.9 AC (mol) of land described above herein through the Oklahoma limited liability company known as (“Skyline River Front ,LLC”). Therefore, let it be fully disclosed Ed Martin as a broker owner currently has and holds an active real estate brokers License in the state of Oklahoma that is in good standing with the OREC (“License # 131601”). The license is held under the association known as Cambridge Commercial Properties, LLC whereby Edison Martin is the registered manager, Broker and part owner. The additional 1.99 AC (mol) as mentioned above herein that having owners full consent has been incorporated in all attachments to increase land size from 3.33 AC (mol) to 5.24 AC (mol) with a physical address of the 1.99 AC (mol) being 1511-1507-1509 Exchange Ave, Oklahoma City, Oklahoma 73108 whereby American Propane and/or subsidiary has agreed in the spirit of cooperation to allow Skyline River Front, LLC the exclusive right to include the 1.99 AC (mol) into the PUD recently approved on December 31 2024. The 1.99 AC (mol) is currently controlled by Skyline River Front ,LLC through a legal binding commercial real estate purchase contract that is in full force and effect giving Skyline River Front, LLC the exclusive right to simultaneously close on the additional 1.99 AC (mol) through the legal binding contract by and between Skyline River Front, LLC and American Propane and/or its subsidiary that in no uncertain terms grants Skyline River Front, LLC the exclusive and express right to simultaneity close and transfer the ownership to the buyer that will effectively make the land size 5.2 AC (MOL). This is the full disclosure statement. If you have any questions, please contact Ed Martin part owner and Managing broker of Cambridge Commercial Properties, LLC. Cell: 405-226-7984 OR e-mail: emartin@mailccp.com.

1) Millions in tax breaks and benefits. Businesses are cashing in. Many area firms have laid claim to thousands of dollars in federal tax breaks on employee wages - and you can too.

2) WHAT: Oklahoma City's Empowerment Zone (EZ) is a federally designated area created to promote public-private collaboration and stimulate job growth. It's a pool of tax breaks and incentives for businesses and employees in the Zone, as much as $4.5 billion through December 31, 2009.

3) Wage Credits: Tax credits of up to $3,000 per year for each qualified EZ employee - newly hired or already on the payroll - who lives and works in the EZ.

4) Bond Financing: Tax-exempt facility bonds to finance property, equipment and site development.

5)Tax Deductions: Increased expensing deductions - up to $35,000 for depreciable assets acquired this year.

6) Capital Gains: Zero percent and non-recognition of gain on sale of assets, or partial exclusion of gain from sale of EZ stock.

WHERE: The Empowerment Zone includes most of downtown OKC, extending roughly three to five miles north and south of I-40 and east and west of I-235. Businesses located here can claim the tax incentives on their federal tax returns every year through December 31, 2025. VIEW THE MAP INCLUDED IN OM . GO TO DOWNLOAD OM