Purchase would include 233 and 237 Eastern Ave | Lot # 15 and #14 |9,630 Sq Ft | .221 Acres | Tax ID 17183733912 and 17182061190 . READY TO BUILD YOUR NEW HOME? AWESOME level lightly wooded lot conveniently located in proximity of the blue and silver lines Capitol Heights metro station (Very short walk). Located in Capitol Heights, Prince Georges County Maryland on the border of the Washington D.C. Line. Less than Four Miles from the Capital Beltway 495 / 95. == Convenient to FEDEX Stadium, Nationals Stadium, four major universities, shopping & downtown DC. == Opportunity Zone designation (ZONE 802901) grants significant tax benefits. The Opportunity Zones Program offers three tax incentives for investing in low-income communities through a qualified Opportunity Fund: 1. A temporary deferral of inclusion in taxable income for capital gains reinvested into an Opportunity Fund. 2. A step-up in basis for capital gains reinvested in an Opportunity Fund. 3. A permanent exclusion from taxable income of capital gains from the sale or exchange of an investment in an Opportunity Fund if the investment is held for at least 10 years. == Zoning provides primarily small-lot, single-family detached home with a minimum lot size of 6,500 sq. ft. RSF-65 Zoning provides primarily small-lot, single-family detached communities reflective of traditional subdivision patterns. Minimum lot size for Single-family dwelling is 6,500 sq. ft., and for other uses minimum lot size is 6,500 sq. ft. Maximum dwelling units per net acre 6.7.