ACCRUED AND OTHER LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2026

Payables and Accruals [Abstract]

Schedule of components of accrued and other liabilities

	As of
	June 30, 2026		December 31, 2025
Accrued Property Taxes	$	7,523	$	1,236
Reserve for Tenant Improvements		806		1,094
Tenant Security Deposits		3,169		3,233
Accrued Construction Costs		4,758		6,926
Accrued Interest		1,282		690
Cash Flow Hedge - Interest Rate Swaps		—		3,404
Operating Leases - Liability		172		229
Construction and Other Reserves from Commercial Loans and Investments		2,275		3,031
Other		4,337		8,342
Total Accrued and Other Liabilities	$	24,322	$	28,185