https://www.siliconvalley.com/2024/09/20/san-jose-set-to-unveil-downtown-leasing-incentive-program-to-help-spur-growth/

With office vacancies in downtown still far above pre-pandemic levels, San Jose leaders are hoping to lure businesses by offering them prime incentives — a temporary reprieve on businesses taxes and parking.

The city will consider approving the incentive plan in October for new businesses that purchase or lease at least 2,500 square feet downtown over a four-year term. The plan would waive business taxes and provide a free parking spot per 1,000 square feet over a two-year period.