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Office valuations have plummeted. Now what? 

The rise of remote work and interest rates has on balance produced a glut of vacant office space, particularly in buildings located in downtown urban cores. As a result, there has been negative pressure on office valuations throughout the nation. Though Class A offices have not been as negatively impacted as lesser-quality assets, the overall national office market has experienced dramatic value erosion and is in search of a bottom. 

Numerous large office buildings in major U.S. cities have sold at steep discounts recently to opportunistic buyers wagering that prices will eventually rebound, resulting in a realization of perceived intrinsic value. Consider this recent headline trade: UBS’s sale of 135 West 50th Street in New York, a 23-story, 920,000-square-foot office building, which is 35% occupied and recently underwent a $76-million renovation. It sold at auction after having received only one bid for only $8.5 million or $9.24 per square foot. Though the circa 1960s building has good curb appeal due to the recent renovation, it is in the middle of a block in Midtown Manhattan. Relative to modern standards, the structure has many randomly placed columns, and the 10-foot interior ceilings are low, rendering conversion into residential or other use a challenge. In 2006, UBS reportedly acquired the property, which then was entirely occupied for $332 million.  

The staggering value erosion of more than 97% was minimally offset by a $6-million profit realized by UBS acquiring the underlying ground for $279 million in 2012 and selling it for $285 million in 2019 to Safehold, a publicly traded investment platform focused on acquiring, managing and capitalizing ground leases. Ground leases represent the ownership of land underlying commercial real estate projects that are net leased on a long-term basis. Although the subject ground lease reportedly expires in 2123, rent is due and payable for 99 remaining years. Allegedly, the building’s annual net income is currently less than the ground rent payment, which increases every five years.  

Hospitality Implications 

Unlike office, the lodging industry is fortunate to have experienced a dramatic rebound and comeback from the devastating effects of the worldwide pandemic. In fact, during my 40-plus-year career, there has never been a phenomenon whereby hotel assets, which have daily tenancies, are perceived by commercial real estate investors as being more desirable than office buildings occupied with long term, and in many cases, credit-worthy occupants. 

Given that a ground lease can be ended, whereas fee simple ownership is typically not terminable, a loan secured by a ground lease has more inherent risk than debt secured by a fee simple interest in the same real property. Though a ground lease can offer benefits for both the fee owner of land (leased fee interest) and an owner/operator of a building (leasehold interest), irrespective of the remaining term/number of years, many lenders will not finance leasehold positions.   

Generally, debt providers that do offer leasehold financing require higher returns (interest rates) to compensate for enhanced risk. Furthermore, they mandate significant protections for their position during a mortgage term and maximize the likelihood of a successful take out of its loan at maturity. 

Functional obsolescence due to outdated design—such as low interior ceilings and randomly placed structural columns—may be physically and/or not financially feasible to cure, thus limiting redevelopment to an alternative use and exerting negative pressure on property value.

It is crucial for hotel general managers and salespeople to continuously be aware of what is occurring with commercial and residential real estate and, therefore, demand generators within their trade areas and immediate environment.   


This perspective piece was submitted by Daniel Lesser, co-Founder, president and CEO of LW Hospitality Advisors

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