Commercial property values have started to decrease as a record amount of people are working from home and stopped coming into the office due to the pandemic. It only makes sense that commercial property values have started to decline. Banks are challenged as there has been a reduction in new property loans, plus they are an integral part of the new loan forgiveness for businesses. Other properties having trouble obtaining a steady income are hotels whose occupancy is 29% below pre-crises levels and restaurants, 100,000 have closed in the last six months. COVID-19 has affected our health and economy. This is our new normal and we must learn to adjust to move forward.