Active Raise OBBBA §168(k) Tax-Structured Operator-Led

Institutional-Quality Real Estate, Built by Operators

Three independently underwritten deals across RV resort development, hospitality, and short-term rentals. Each structured for 100% first-year bonus depreciation under OBBBA §168(k) with real-estate-professional treatment. Levered returns modeled honestly · after exit-disposition tax.

13|7 Capital Group  ·  Texas  ·  Qualified investors only

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Active Investment Opportunities

Three operator-led, tax-structured deals across RV resort development, modular cabin manufacturing + hospitality, and a short-term rental portfolio. Each independently underwritten under OBBBA §168(k) bonus depreciation.

Half Moon RV Resort · public concert lagoon
RV Resort + Entertainment

Half Moon RV Resort

560 Town Center Dr, Jarrell TX  ·  9.074 ac  ·  I-35 Exit 275

3 options$8.8M–$16.7M
IRR (Opt 3 P50)28.8%
Equity (Opt 3)$5.85M
Tax shield$722K
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13|7 Outdoor Resorts · cabin village at night
Cabin Manufacturing + Hospitality

Micro-Cabins Manufacturing

DeWitt County, TX  ·  Cuero first-deployment site  ·  term loan, real-estate & equipment secured

Bank facility$1.5M
Total capitalization$1.9M
Year-1 DSCR1.68×
Y1 EBITDA$375K
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Arlington TX skyline · STR portfolio market
Texas STR Portfolio

Arlington STR Portfolio

5 Texas markets  ·  scaling 4 → 22 properties

Entry tranche$2.2M
Full portfolio$12M
Target IRR15–25%
DSCR (70% LTV)0.86×
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