It is, but it should often be compared to the loss of tax breaks to have the building. Many large companies got deals because they would bring X number of worke

It is, but it should often be compared to the loss of tax breaks to have the building. Many large companies got deals because they would bring X number of workers to the area. Those deals are predicated on reports about building utilization. Cities overlooked those reports during covid, but now care. So you might have a $10 million dollar building (that you can't sell), but you are now also liable for $1 million in taxes because you broke your deal.