0000 Earl Street Prime Development Opportunity in Commerce, TX - 4.966 Acres (2 lots being sold as 1) Exceptional development opportunity awaits in Commerce with this expansive 4.966-acre property consisting of two combined lots. This versatile land parcel offers tremendous potential for various development scenarios including residential subdivisions, multifamily housing, or a spectacular custom home with amazing space. The property boasts strategic positioning with excellent access to major thoroughfares, ensuring convenient connectivity throughout the city. Located within walking distance to local restaurants, retail establishments, and East Texas A&M University, this land offers the perfect blend of convenience and opportunity. Investors and developers will appreciate the prime location that appeals to students, faculty, and local residents alike. This lot is situated within an Opportunity Zone, a federal program established by the 2017 Tax Cuts and Jobs Act to encourage long-term investment in economically distressed communities. ? Investors can benefit from capital gains tax incentives when they reinvest in Qualified Opportunity Funds that support development in these zones.