Dark Store Issue
The “Dark Store” issue is a tax loophole that has allowed retailers – usually large Big Box retailers -- to appeal their assessed property tax values and argue they should be more comparable to vacant – Dark Stores -- but similarly sized buildings, rather than similar stores in operation.
If Big Box retailers reduce their tax liability, the rest of the property owners in the municipality must pay more in property taxes and/or receive fewer municipal services.
Legislation to address the Dark Store Issue, SB 291 and SB 292
Legislative Council Memos:
Text of the Legislation:
For and Against the Bills:
Committee Hearing Handouts:
In the News
Weekly Democratic radio address: Dark Stores Dark Intentions
November 30, 2017
League of Wisconsin Municipalities