Section 101 of title 11 of the United States Code (the “Bankruptcy Code”) includes a definition for a single asset real estate (“SARE”). A debtor that owns SARE is subject to certain special rules. In particular, the automatic stay will be lifted, upon the request of a secured creditor as to the SARE unless the debtor has either (i) begun making payments with interest at the nondefault rate to the secured creditor or (ii) has filed a plan of reorganization which has a reasonable possibility of being confirmed within a reasonable period of time. This article addresses whether a property that never operated and never produced any income may be SARE. Part I examines the three elements of SARE set forth in the statute and will briefly consider the challenges courts face when applying them. Part II discusses case law that indicates when non-income producing properties that never operated may be SARE. Part III illustrates case law that suggests circumstances where courts may arrive at the opposite outcome.