Various cities across the United States have been turning to office-to-residential conversions as a way to address declining city cores that have yet to reach pre-pandemic levels. As noted by NPR, San Francisco is making way for these conversions by adjusting current building codes and getting rid of extra fees. In Washington D.C., the mayor has proposed an increase in tax breaks for owners of downtown office buildings who convert them to housing. 

While cities are aiming to provide favorable incentives for conversions, the benefits may still fall short due to the many obstacles in front of ensuring a successful project. On top of some office buildings lacking the physical qualities needed to convert to residential, strict zoning rules, as seen in New York City, already determine which buildings can be transformed into housing. And, rezoning can be timely and costly. There is also the need to obtain political support, which often includes requirements for affordable housing that is costly, as well.