Expenses incurred by a commercial property owner are Property Taxes (payable twice yearly), Property Insurance, Property Maintenance (roof, hvac, landscaping, plumbing, etc.), and Extended Vacancy Periods whereby no income is received while all of the expenses are still owed . For these reasons many Investors are doing 1031 Tax-Deferred Exchanges into Single Tenant Triple Net Property whereby the Tenant is responsible for all of these expenses which results in no offets to the income a commercial property owner receives.