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Falling Office Property Values Take Bigger Toll on Banks

Goldman Sachs, M&T Bank, Citizens Financial Report More Struggles With Office-Backed Loans

M&T Bank, which occupies this office in Annapolis, Maryland, wrote off more loan losses in the past few months because of problem office loans in lower Manhattan and other parts of New York City, as well as in Washington, D.C. (CoStar)
M&T Bank, which occupies this office in Annapolis, Maryland, wrote off more loan losses in the past few months because of problem office loans in lower Manhattan and other parts of New York City, as well as in Washington, D.C. (CoStar)

More national and regional banks are slashing the value of their loans and investments tied to offices as the declining worth of that property type hits the banking industry.

Goldman Sachs marked down the value of its commercial real estate investments, mostly tied to office buildings, over the past few months. At the same time, M&T Bank recorded higher loan-loss provisions because of a projected decline in property values. And Citizens Financial Group said the number of borrowers late on commercial real estate loan payments spiked. Each bank specifically cited office properties as problematic.

Office property investors nationwide are struggling with low occupancy rates because of economic uncertainty, layoffs and the persistence of remote or hybrid work schedules. Banks, insurance companies and other lenders are negotiating with landlords on payment deadline extensions and new loan terms. Owners of distressed office properties are frequently struggling to find buyers.

The moves to grapple with office market weakness come as banks face an array of challenges, according to an S&P Global report. Banks’ second-quarter results have also included rising delinquency rates on consumer credit cards and ballooning expenses from paying higher interest rates on checking and savings accounts.

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3 Min Read
July 14, 2023 04:31 PM
Bank leaders expect office market weakness to persist through this year.
Andy Peters
Andy Peters

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As costs rise to refinance office mortgages because of higher interest rates, “regional banks run the risk of having to absorb defaults and devalued properties,” S&P Global said. The delinquency rate on commercial real estate loans rose to 0.77% on March 31, the highest level since the third quarter of 2021.

Regional banks include Buffalo, New York-based M&T; Citizens, based in Providence, Rhode Island; and Truist, based in Charlotte, North Carolina. Truist is scheduled to report second-quarter earnings on Thursday.

The earnings reported Wednesday build on last week's results from JPMorgan Chase and Wells Fargo, where both banks set aside more money to cover souring office loans.

Goldman's Property Hit

Goldman Sachs invests in office properties in addition to its core businesses of equity trading and mergers advice. In the second quarter, Goldman recorded a $485 million impairment on its commercial real estate investments.

M&T recorded a provision for credit losses of $150 million in the second quarter, a 25% increase from $120 million in the first quarter. M&T said it boosted its provision because of its forecast of lower commercial real estate values.

In addition, net loan charge-offs at M&T rose 81% to $127 million on a quarterly basis. Banks charge off loans when they no longer expect to be repaid for the outstanding credits.

In a conference call on Tuesday, M&T Chief Financial Officer Daryl Bible attributed the higher level of charge-offs to four specific loans related to office buildings in Lower Manhattan and elsewhere in New York City and in Washington, D.C., as well as a healthcare company in New York State. Bible did not provide additional details.

Citizens said nonaccrual loans rose 20% to $1.2 billion in the second quarter, compared to the previous quarter, largely because of its commercial real estate portfolio. Net charge-offs increased 14% to $152 million.

Like many other banks, Citizens is telling investors it’s working to reduce its exposure to the office market. The bank said it has limited the origination of new commercial real estate loans to existing clients, especially for office properties.

Citizens’ largest market for office loans is New York. It has an $835 million portfolio, with $152 million of that in Manhattan. Its next largest office markets are Washington, D.C., Philadelphia, Dallas and Los Angeles.