A lot of larger citys will also have things on the books (not sure if it will effect commercial zoned buildings) but if they are empty they will be charged much higher tax rates. And also if you turn on the lights in a place its normally the whole area is turned on. So if they get 3 people to come in they are spending the same power that a full office would need (assuming they have workstations there) if not then they need to wait till the contract they have allows for some sort not full payout with other penalties (which when you see a biz go under the lease holder will be part of the creditors that get money well before employees).