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:

SB 291 -  https://docs.legis.wisconsin.gov/2017/related/proposals/sb291.pdf

SB 292 - https://docs.legis.wisconsin.gov/2017/related/proposals/sb292.pdf


For and Against the Bills:

SB 291 - https://docs.legis.wisconsin.gov/2017/related/records/senate/revenue_financial_institutions_and_rural_issues/1405710

SB 292 - https://docs.legis.wisconsin.gov/2017/related/records/senate/revenue_financial_institutions_and_rural_issues/1405711


Committee Hearing Handouts:

SB 291 - https://docs.legis.wisconsin.gov/misc/lc/hearing_testimony_and_materials/2017/sb291/sb0291_2017_08_30.pdf

SB 292 - https://docs.legis.wisconsin.gov/misc/lc/hearing_testimony_and_materials/2017/sb292


In the News

Weekly Democratic radio address: Dark Stores Dark Intentions

November 30, 2017


League of Wisconsin Municipalities