There are likely many factors but I was expect taxes to be one of them. I am not a tax expert. Buildings can't be vacant for {n} period of time in some states

There are likely many factors but I was expect taxes to be one of them. I am not a tax expert. Buildings can't be vacant for {n} period of time in some states before there are tax implications but I am not a tax expert. The definition around occupancy also appears to vary by state.