Opportunity Zone Improvements: Retail Value or My Cost?

[Mindy Jensen]

Opportunity Zone Experts. When I invest in an OZ, I must make improvements equal to the building's value. 

Does the government consider retail value improvements or do I have to provide receipts for dollars spent? I can do the work far cheaper than retail value, do I have to do significantly more because I'm doing it myself? Can I do it myself?

@Natalie Kolodij