"Buildings of high quality in optimal locations benefit more from booms, and suffer less from declines," the report states. "The 25 buildings that commanded the highest rents in 1998 out-performed the rest of Midtown in both up and down markets. The premium is currently 85%. These buildings boast either iconic architecture, new construction or highly efficient space, all of which will be available at WTC."

They'll also have the benefit of opening after Manhattan's vacancy rate starts to decline from its projected peak in the first quarter of 2011, according to the report. Based on estimates of office-based employment by Moody's Economy.com, CBRE forecasts the market's vacancy rate peaking at 14.3% with a 50% sublease ratio or 17.4% with a 70% sublease ratio. Either way, it will be on a downward trend by the time Tower 4 opens in 2013 and Tower 2 opens in 2015.

Although the report does not predict how long either tower will take to lease up, it does forecast asking rents ranging between $77.01 and $93.68 per square foot for Tower 4 and from $91.47 to $107.83 per square foot for Tower 2. In 2013, top-tier rents in Midtown will average $100.14 per square foot with a 70% sublease ratio or $123.16 per square foot with a 50% sublease ratio, the report states.