Several previous Policy Briefs have discussed the lingering high office vacancy rates in Pittsburgh’s central business district (CBD), especially since the pandemic, and how they are impacting the coffers of taxing bodies as building owners are winning lower assessments through the appeals process. Successful appeals of commercial property values that lower assessments and reduce property tax payments are a problem that is not confined to the City of Pittsburgh but has also begun to affect taxing bodies around the county as other commercial property owners follow suit.