Store rent =^

Problem : Malls and shopping centers are half empty. More and more stores are closing their doors as rents continue to rise. This reduces foot traffic and puts further strain on businesses that remain.

My idea: change the tax structure for landlords such that if their occupancy is 75% full on average for the year, their property / biz tax remains unchanged. For every point above 75%, they get a proportional tax discount; conversely for occupancy below 75%. Idea is for this to be tax neutral overall.

Who knows? Might work for residential rent as well. Thoughts?