Share via Shortlink With commercial real estate just beginning to recover from the COVID-19 pandemic, the looming possibility of significant tax increases creates a new challenge for CRE developers and investors. But a niche asset type has emerged as a solid investment choice: commercial office condos. According to a recent market report on office condo sales in the second half of 2020, buyers have re-emerged, regaining confidence in the market and recognizing the impact of both the development of viable COVID vaccines and a potential overhaul of the US tax code. In the second half of last year, office condo sales saw a 73% increase in dollar volume over the first half of the year.