Spirit Halloween, small churches, etc all rent at far below market rates for various reasons, one of which would be "avoiding vacancy taxes". The key is they're always month-to-month and can be booted quickly if a "real" client shows up. I was with a smallish business that rented the other half of our building this way as temporary warehouse space, for something like 10% what we were paying for the warehouse space on "our side of the fence".

I think they could be structured in such a way as to at least help the situation, but they'd for certain be gamed.