I'm in the market for commercial property. I have a growing company, want a space customized for us, and we plan to stay long term. But buying is making almost no sense as you can't write down the costs against profit, whereas you can with rent.. so the only people buying such property are investors or people with money to burn in my experience. If they changed the tax code to let businesses get a deduction based on property they buy or build, ownership would be so much more diverse.