Capacitive and inductive reactances are not real, frequency-independent resistances like ohmic resistances, but frequency-dependent imaginary resistances.
Reactances are frequency-dependent and form the impedance together with an ohmic resistor. Depending on whether it is a capacitive or inductive reactance, the reactance increases or decreases with frequency. The inductive reactance increases linearly with frequency, whereas the capacitive reactance decreases inversely proportional with frequency.
Since voltage and current are not in phase in frequency-dependent reactances, no electrical energy is converted to heat. However, since the current flow is limited by the reactances, their behavior is comparable to that of an ohmic resistor; they are therefore also called imaginary resistors.