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It could be 2 to 4 years to build the space. You can also structure the loan so the interest is amortized over a longer period than the loan which simply requires a balloon payment or refinancing of the interest balance at term which can offset some of the costs presented in this article.

It also does look like San Francisco has a vacant storefront tax although the penalties are fairly light.

https://abc7news.com/post/remember-vacant-storefront-tax-san...

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