When state governments mandated closure of retail businesses in March 2020, commercial tenants across the country faced an unprecedented question: does my lease require me to pay rent when the government won't let me open my doors?

Billions of dollars in rent obligations hung on the answer. Landlords and tenants spent 2020–2024 litigating the question in courts across every state. The rulings that emerged are now settled law — a clear map of what clauses work, what doctrines fail, and what language every retail tenant needs in 2026.

This guide synthesizes five years of COVID lease litigation, organized by legal doctrine, with specific guidance on what to negotiate today.

1. Force Majeure: What the Courts Decided

The Core Legal Issue

Force majeure clauses excuse a party's performance when an extraordinary, unforeseeable event beyond their control makes performance impossible or impractical. Pre-2020 commercial lease force majeure clauses were almost universally drafted to protect landlords from construction delays and building delivery failures — not tenants from rent payment obligations.

The litigation question was: does a force majeure clause in a commercial lease excuse a tenant's obligation to pay rent during a government-mandated closure?

The Majority Rule: Tenant Arguments Lost

Courts in New York, California, Illinois, Texas, Georgia, Florida, and most other commercial real estate markets ruled against tenants on force majeure arguments based on three consistent findings:

  1. Rent payment is a monetary obligation, not a "performance" obligation: Most force majeure clauses expressly carve out monetary obligations. Courts held that paying rent is a payment obligation, not an operational performance obligation, and force majeure typically doesn't excuse payment.
  2. The lease premises still existed: Force majeure typically requires impossibility — the pandemic closed businesses, but the physical space remained intact and available.
  3. Most clauses didn't list "pandemic" or "government order" as triggers: Traditional force majeure clauses listed acts of God, war, strikes, and natural disasters. Courts applied the ejusdem generis canon: general catch-all language ("any other cause beyond a party's control") is limited to the same type as the specific examples listed — typically physical disasters, not public health orders.
❌ Tenant Argument: Force Majeure Excuses Rent

Result: Rejected by courts in 42+ states. The standard pre-2020 force majeure clause did not excuse rent payment obligations during COVID closures in the vast majority of reported decisions. Gap Inc. v. Ponte Gadea New York LLC (S.D.N.Y. 2021), In re Hitz Restaurant Group (N.D. Ill. 2020), and dozens of others uniformly rejected this theory.

The Exceptions: When Force Majeure Arguments Succeeded

Force majeure arguments did succeed in a narrow set of cases, establishing what language actually matters:

✅ What Worked: Specific Clause Language

Courts sided with tenants where force majeure clauses (1) explicitly listed "pandemic," "epidemic," or "government order restricting use" as triggering events, AND (2) expressly stated the clause applied to monetary obligations including rent, AND (3) provided proportional rather than all-or-nothing relief.

2. Frustration of Purpose: Courts' Near-Uniform Rejection

The Argument

Frustration of purpose (also called "commercial frustration") is a common law doctrine that excuses contractual performance when an unforeseen event so thoroughly destroys the purpose of the contract that enforcement would be unjust. Retail tenants argued: a retail lease's purpose is retail operation. If the government prohibits retail operation, the contract's purpose is frustrated.

The Courts' Response

Most courts rejected this doctrine in the commercial lease context for two reasons:

Reason 1: The closure was temporary, not permanent. Frustration of purpose typically requires a permanent or near-permanent destruction of purpose, not a temporary interruption. Courts noted that even during closures, tenants could use the space for storage, online order fulfillment, and administrative purposes. 1600 Broadway LLC v. Michael Kors (USA) Inc. (N.Y. Sup. Ct. 2021) held that temporary closure didn't frustrate the lease purpose when the space remained physically usable and the closure was time-limited.

Reason 2: Risk allocation in the lease. Courts repeatedly observed that commercial lease parties are sophisticated parties capable of allocating risks. Force majeure clauses exist precisely to address extraordinary events — and if the parties chose not to include rent abatement in their force majeure clause, courts would not rewrite the parties' bargain through common law doctrine.

❌ Tenant Argument: Frustration of Purpose

Result: Rejected in ~90% of reported cases. The temporary nature of closures and tenants' continuing physical access to the premises defeated frustration arguments in virtually all commercial lease contexts. Only complete permanent closure (which COVID never imposed) would likely succeed under this doctrine.

3. Impossibility and Commercial Impracticability

The Argument

Related to frustration of purpose, these doctrines excuse performance when it becomes objectively impossible or impractical due to unanticipated circumstances. Tenants argued government closure orders made operating a retail business — and thus generating revenue to pay rent — impossible.

Courts' Response: "Difficult Isn't Impossible"

Courts rejected impossibility arguments on similar grounds: rent payment was still physically possible, even if financially painful. The distinction between "impractical" and "more expensive" proved determinative. UMNV 205-207 Newbury LLC v. Caffé Nero Americas Inc. (Mass. Super. Ct. 2020) was a rare outlier granting relief, holding that closure orders made the "use and enjoyment" of the premises truly impossible for the permitted purpose — but most appellate courts rejected this reasoning.

⚠️ Tenant Argument: Impossibility/Impracticability

Result: Mostly rejected, with narrow exceptions. A small minority of trial courts found in favor of tenants — primarily in Massachusetts and some California courts — but appellate review reversed or limited most of these wins. The doctrine remains available as a backstop argument but should not be relied upon as a primary lease protection strategy.

4. Co-Tenancy Clauses: The Underrated Winner

What COVID Revealed About Co-Tenancy Provisions

While force majeure and frustration arguments largely failed, co-tenancy clause litigation produced more mixed and tenant-favorable results. Co-tenancy provisions give retail tenants rent reduction or termination rights when specified anchor tenants close or when overall mall/center occupancy falls below a threshold.

How Co-Tenancy Claims Succeeded

When anchor tenants (particularly department stores already struggling pre-COVID — JCPenney, Sears, Neiman Marcus) permanently closed during the pandemic and never reopened, tenants with well-drafted co-tenancy clauses successfully invoked:

✅ Co-Tenancy: Conditional Win

Result: Effective when clauses were clear and anchors genuinely closed. Co-tenancy rights were most valuable to mall tenants whose anchor stores permanently closed during COVID. The doctrine was less useful for temporary closures or closures that ended within grace periods. Tenants that successfully enforced co-tenancy rights typically saved 40–60% of annual rent.

5. What Landlords Did (And What Tenants Accepted)

The Deferral Landscape (2020–2021)

Outside of litigation, most COVID lease disputes were resolved through negotiated rent deferrals — structured repayment agreements rather than permanent abatement. The National Council of Real Estate Investment Fiduciaries (NCREIF) estimated that roughly 65% of retail tenants obtained some form of rent relief through negotiation rather than litigation. Typical terms:

What Landlords Gave vs. What They Fought

Relief Type Landlord Willingness Typical Terms Obtained
Rent deferral (temporary) High — most cooperated 1–4 months deferred, 18–30 month repayment
Percentage rent conversion Moderate — for credit tenants Base rent → 8–12% of gross sales for 6–12 months
Permanent abatement Low — resisted strongly Obtained only by tenants threatening closure/vacating
Lease restructure/term extension Moderate — landlords valued tenancy Added 1–3 years to term in exchange for relief
Early termination rights Low — granted selectively Buyout clauses, termination fees of 3–6 months rent

6. What Changed in Post-2020 Leases

Landlord Additions (Watch For These)

Following COVID, many landlords updated their standard lease forms to tighten provisions. Post-2020 landlord-drafted leases often include:

Red Flag: If you see language in a 2021–2026 lease that explicitly excludes pandemics from force majeure or states "rent continues regardless of government orders," this is a direct response to COVID litigation — and landlords are trying to prevent future tenants from making the same arguments. Push back hard.

Tenant Additions (What You Should Demand)

Armed with COVID litigation lessons, sophisticated retail tenants are now negotiating:

7. The Model Pandemic Force Majeure Rider (2026)

Model Language — Negotiate for This:

Pandemic and Government Order Provisions. Notwithstanding anything in this Lease to the contrary, in the event of a Pandemic Event (defined as any government-declared pandemic, epidemic, or public health emergency), the following provisions apply:

(a) Complete Closure: If Tenant is required by applicable governmental authority to completely cease operations at the Premises, Base Rent shall be fully abated during the period of required complete closure, not to exceed one hundred eighty (180) days per Pandemic Event ("Maximum Abatement Period").

(b) Partial Capacity Restriction: If Tenant is permitted to operate but at reduced capacity, Base Rent shall be reduced proportionally to the permitted capacity percentage (e.g., 50% permitted capacity = 50% Base Rent obligation).

(c) Termination Right: If a required complete closure extends beyond the Maximum Abatement Period, either party may terminate this Lease upon thirty (30) days' written notice, without penalty to Tenant.

(d) Notice Requirements: Tenant shall provide written notice of a Pandemic Event within ten (10) business days of the applicable government order.

(e) Insurance Coordination: Tenant's rights under this Section shall not be contingent upon recovery under any insurance policy.

8. Co-Tenancy Clause: 2026 Best Practices

COVID confirmed that co-tenancy clauses provide real leverage when properly drafted. 2026 best practices:

Anchor Tenant Definitions

Occupancy Thresholds

9. Percentage Rent Clauses: Lessons from COVID

Tenants with percentage rent structures (base rent + % of gross sales) had a built-in natural hedge during COVID: when sales collapsed, percentage rent collapsed too. However, most percentage rent structures include a minimum base rent that continues regardless of sales — and that's what tenants struggled with.

Post-COVID, sophisticated retail tenants are pushing for:

10. The 12-Point Post-COVID Retail Lease Checklist

Frequently Asked Questions

Did force majeure clauses excuse retail rent during COVID?
In most cases, no. Courts in 42+ states held that standard pre-2020 force majeure clauses did not excuse rent payment obligations. The exceptions were clauses that explicitly listed "pandemic" or "government order" as triggering events AND expressly included monetary obligations like rent within the force majeure suspension.
What is frustration of purpose and did it work for retail tenants?
Frustration of purpose is a common law doctrine excusing performance when an unforeseen event destroys a contract's primary purpose. Courts rejected this for COVID retail leases because: (1) closures were temporary, (2) spaces remained physically accessible, and (3) courts refused to rewrite commercial bargains through common law doctrine. Roughly 90% of frustration arguments failed in reported decisions.
What force majeure language should retail tenants negotiate in 2026?
Post-COVID best practice: (1) explicitly name pandemic/epidemic as triggering events; (2) expressly extend force majeure to monetary obligations including base rent; (3) provide proportional relief for partial capacity restrictions; (4) include a termination right for closures exceeding 90–180 days; (5) ensure relief is not contingent on insurance recovery.
Can a retail tenant claim impossibility for COVID closures?
Courts almost universally rejected impossibility arguments because rent payment was still physically possible even if financially difficult. Only complete physical destruction of the premises consistently triggers impossibility. A small minority of Massachusetts and California trial courts showed sympathy, but appellate review reversed most of these decisions.
Did co-tenancy clauses help retailers during COVID?
Yes — when properly drafted. Tenants with co-tenancy clauses tied to anchor "open and operating" requirements successfully reduced rent or terminated leases when department store anchors permanently closed during COVID. Mall tenants with specific named anchor clauses and 6-month grace periods were most successful. Broadly worded or loosely defined co-tenancy clauses provided less protection.
What is a pandemic abatement rider and should I demand one?
A pandemic abatement rider explicitly provides rent reduction, abatement, or deferral rights during declared public health emergencies. Strong tenants in desirable spaces can often negotiate versions providing proportional abatement for partial capacity orders and full abatement for complete closure orders. Landlords resist them, but post-COVID awareness has made them more negotiable than pre-2020. Always demand one and accept the best version you can negotiate.

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