# Learn about Opportunity Zones The Opportunity Zone incentive offers capital gains tax breaks in exchange for real estate development and business formation and investments in specific Census tracts. (Each state could designate up to 25 percent of eligible Census tracts, which follow the eligibility standards of New Markets Tax Credits.) Chicago Cityscape incorporates Opportunity Zones in two ways: - [[Incentives Checker]] as one of the geographically-based incentives for development. - [[Property Finder in a Place Report|Property Finder filter]], to show only those properties that are also in an Opportunity Zone. ## Further reading The Economic Innovation Group (EIG), a major promoter of the creation of OZs, [studied their impact](https://agglomerations.substack.com/p/opportunity-zones-a-quiet-revolution) and found that new residential construction was higher in OZs than outside of OZs. ## Related articles - [[Incentives Checker]] is a premier feature of Chicago Cityscape that identifies whether a property is geographically eligible for any of 40 or more incentives.