This is the case for the city of Boston. The city derives the vast majority of its budget from commercial property taxes, it's why residential property taxes are so low in the city.

Use to work for a company that was literally told by the city that if they don't have X amount of people in the building they will lose their tax incentives they got for having the company there. The company slowly mandated hybrid then RTO everyday in about 6 months. Got out 2 weeks before it was implemented. My coworkers were extremely jealous that I got a WFH job.

Doubt Boston is alone in these propositions