Current News and Articles

Article Title

Affected State(s)

Article Date

 

 

 

Wisconsin Manufacturers and Commerce published a video about the proposed Dark Store legislation

Wisconsin

4/23/17

Representatives have plans if dark store legislation fails - UpperMichiganSource.com

Michigan

4/22/17

Rep LaFave has a plan for dark store issue - UPMatter.com

Michigan

4/22/17

Another view: Legislators need to fix dark store values - The Daily  Telegram

Michigan

4/21/17

County supports axing dark store loopholes - Greater Milwaukee Today

Wisconsin

4/20/17

Walgreens loses tax lawsuit that could have cost Kentucky schools millions - Lexington Herald Leader

Kentucky

3/22/17

County supports axing dark store loopholes - Greater Milwaukee Today - gmtoday.com

Wisconsin

4/20/17

Why Bond Investors should avoid Bog Box retailers - Forbes.com

All

4/17/17

Another View: Legislators need to fix dark store tax values - Gaylord Herald Times

Michigan

4/14/17

Our View - Legislators need to fix Dark Store values - Petoskey News

Michigan

4/14/17

Property Tax Post: Dark Stores, Property Tax and the Changing Face of the Retail Industry, Part Three, Bloomberg BNA

All

4/13/17

LaFave hopes the dark store legislation will pass the Senate - The Daily News - Iron Mountain Michigan

Michigan

4/12/17

LaFave, IM council talk "dark store" issue - The Daily News - Iron Mountain Michigan

Michigan

4/5/2017

Commentary: Sinister-sounding dark store theory is corporate welfare - myStatesman.com

Texas

4/2/17

County Board wants Legislature to close Big Box Tax Loophole Closed- DoorCountypulse.com

Wisconsin

3/31/17

PROPERTY TAX POST: DARK STORES, PROPERTY TAX AND THE CHANGING FACE OF THE RETAIL INDUSTRY, PART ONE - Bloomberg BNA

All

3/30/17

Kivela receives Advocate Award from Michigan Association of Counties - UpperMichigansource.com

Michigan

3/30/2017

Let there be light, bill would close tax loophole for big box stores - gmtoday.com

Wisconsin

3/28/2017

Chris Rickert: 'Dark store' assessments a test of GOP's loyalties - Wisconsin State Journal

Wisconsin

3/25/2017

Fight over big-box store taxes back in Michigan Legislature - St Louis Post Dispatch

Michigan

3/24/2017

 States Challenge Retailers on Dark Store Loophole for Tax Assessments - National Real Estate Investor

Wisconsin

3/23/2017

Objections collect against Dark Store issue - Fond du Lac Reporter

Wisconsin

3/22/2017

Michigan legislators take on Dark Stores again - MiBiz

Michigan

3/22/2017

Kivela supports dark-store legislation - TV6, Upper MichiganSource.com

Michigan

3/22/2017

Lawmakers to try to shut down big box loophole - Michigan Radio, part of the NPR digital radio

Michigan

3/21/2017

Oneida County Joins Rhinelander To Oppose "Dark Store" Loophole - WXPR 91.7FM

Wisconsin

3/21/2017

GOP-backed bill favors Wisconsin cities over big-box retailers - Wisconsin State Journal

Wisconsin

3/20/2017

Big box stores gird for battle with Wisconsin cities - WTOP Washington's Top News

Wisconsin

3/19/2017

Fond du Lac City Council Passes Dark Store Resolution - KFIZ News Talk am540

Wisconsin

3/10/2017

Net Lease Trends - Part 2: Challenges and Opportunities - National Real Estate Investor

All

3/8/2017

"It is not a Fair System and it Needs to be Fixed:" Vote Held on 'Dark Store' Tax loophole - WTMJ Milwaukee

Wisconsin

3/7/2017

Supervisors want 'dark store' loophole closed - The STAR, serving the Sun prairie area

Wisconsin

3/7/2017

Personal Property Tax Repeal Proposed - WSAU.com

Wisconsin

3/6/2017

Appleton addresses 'dark store' loophole - Post Crescent (part of USA Today network)

Wisconsin

3/2/2017

Big Box stores can have their cake and eat it too - Opinion - South Jersey Times

New Jersey

2/27/2017

Mount Pleasant calls on State to fight Tax Assessment Loophole - Racine County EYE

Wisconsin

2/28/2017

While at Lobby Day - The League also worries about the dark store tax strategy, which could cost homeowners more in taxes, Reedsburg City Administrator - Compton said

Wisconsin

2/28/2017

The League of Wisconsin Municipalities created a new web page about the Dark Store Loophole

Wisconsin

2/27/2017

The League of Wisconsin Municipalities created a new web page - Overturn the Walgreens Decision

Wisconsin

2/27/2017

Tips for Negotiating Triple Net Lease Sublets - National Real Estate Investor

All

2/26/2017

- uppermichigansource.com

Michigan

2/23/2017

Appleton city assessor wants to close "dark store" loophole costing taxpayers money - WBAY.com

Wisconsin

2/22/2017

Legal interpretation in property tax debate could cost states millions - The Orange Leader

Texas and others

2/22/2017

Big Retail Chains Keep Playing Chicken with their Tax Bills - Consumerist

Wisconsin and others

2/16/2017

- WXPR 91.7 FM

Wisconsin

2/16/2017

Casperson Talks issues at meeting - Escanaba Daily Press

Michigan

2/15/2017

Dark Store cases could cost millions in taxes - Green Bay Gazette

Wisconsin

2/13/2017

Dark Store Tax Fight shines light on Commercial Property Values - Rivard Report

Texas

2/12/2017

State seeks way to lighten impact of Dark Stores - Lake Geneva Regional News

Wisconsin

2/8/2017

Dark Stores case makes its way to Michigan Supreme Court - Michigan Radio - NPR

Michigan

2/3/2017

Rising Interest Rates likely to cool Net Lease Prices - National Real Estate Investor

All

2/1/2017

Auburn City Council to vote on settlement to lower Wal-Mart Tax bill - The Citizen - a division of Lee Publications, Inc - Auburn NY

New York

2/2/2017

Dark Store theory hurts businesses , taxpayers - Lake Geneva Regional News

Wisconsin

2/1/2017

Wisconsin Supreme Court Clarifies Required Assessment Methodology for Section 42 Housing - The National Law Review

Wisconsin

1/30/2017

Walgreen and Rite Aide cut Deal Price, May Divest more Stores - National Real Estate Investor

All

1/30/2017

Will the Department Store Sector Survive? - National Real Estate Investor

All

1/26/2017

How can Texas defend itself against 'Dark Store' tax Loophole, Lawsuits? - The Source KSTX San Antonio

Texas

1/23/2017

"Dark Store" Loophole threatens local tax dollars - WSAU.com, Wausau Wisconsin

Wisconsin

1/22/2017

Another Milwaukee are Walgreens store building sold - Cudahy Walgreens building sells for twice its assessed value - BizTimes

Wisconsin

1/18/2017

BCAD scores small victory over Lowe's "Dark Store" tax dodge - San Antonio Current

Texas

1/16/2017

Retailers seek tax cuts with "Dark Store" theory -  Milwaukee Journal Sentinel

Wisconsin

1/14/2017

Fair or Foul? The dark store theory and its impact on property tax assessments in Wisconsin - Tom Larson of the Wisconsin Realtor's Association

Wisconsin

1/13/2017

Panel sides against Lowe's in Bexar County 'Dark Store' property value dispute - San Antonio Express-News

Texas

1/13/2017

Lowe's Home Centers, Inc vs. Bexar Appraisal District - Decision of Arbitrators supports appraisal district

Texas

1/10/2017

Casperson to re-introduce legislation to address Dark Store issue - UPmatters.com

Michigan

1/10/2017

UP legislature to continue fight against Dark Stores - UpperMichiganSource.com

Michigan

1/9/2017

Thumbs down to dark store" schemes - Walworth County Gazette Extra

Wisconsin

1/9/2017

Bay Collage hosts Casperson, LaFave - Escanaba Michigan Daily Press

Michigan

1/7/2017

Is your Sears or Macy's closing? Here's a look at the stores that will go dark - CNBC

All

1/5/2017

'Dark Store' loophole gains foothold in Wisconsin - Iron Mountain Michigan - The Daily News

Wisconsin, Michigan

1/2/2017

'Dark Store' legislation expected to come back in 2017 - Iron Mountain Michigan - The Daily News

Michigan

12/29/2016

Cities brood over 'dark store' lawsuits - Appleton / Fox Cities BizTimes.com

Wisconsin

12/26/2016

Iron Mountain prepares for tax appeals on two fronts - Iron Mountain Michigan - The Daily News

Michigan

12/15/2016

Dark Store legislation stalled in State Senate - UpperMichiganSource.com

Michigan

12/14/2016

Retailers Exploit Dark Loophole to Lower Taxes - video from Bloomberg.com

All

12/6/2016

How Big-Box Retailers Weaponize Old Stores - Business Week

All

12/8/2016

Dark Store Theory: The move big box retailers are making that could cost you big bucks - Milwaukee, fox6now.com

Wisconsin & others

12/4/2016

Wauwatosa Walgreens building sold for $8.7 million - BizTimes

Wisconsin

11/28/2016

Lawsuit Could mean Hundreds of Millions in Lost Taxes - The Source KSTX San Antonio

Texas

10/23/2016

Retail Single-Tenant Net Lease Cap Rates at Record-Lows - Mortgage Bankers Association

All

10/20/2016

KFC challenging Racine property assessments - Racine, The Journal Times

Wisconsin

10/22/2016

Private Investors Double Down on Net Lease Assets - National Real Estate Investor

All

10/10/16

Supreme Court denies Rite Aid appeal over property valuation - BloombergBNA

New York

10/5/2016

Dark Store Theory Threatens Bexar County's Commercial Tax Base - News Radio1200 WOAI

Texas

September 2016

Walgreens vs. Fayette County Appellate Ct. Decision - Walgreens "failed to present convincing evidence that the PVA's assessment overvalued the subject property"

Kentucky

9/23/16

League of Wisconsin Municipalities created a Dark Store Resource Page on their web site

Wisconsin

9/7/2016

Outstanding ‘Boxed In’ Documentary Film Explains Dark Stores Tax Loophole Issue in Michigan

Michigan

8/29/2016

Dark Store Theory - How to stop it from Coming to a state Near You - www.willamette.com

All

July 2016

Matter of Rite Aid Corp. v Huseby - NY Supreme Court decision supports market segmentation and the need to apply market evidence from the correct market segment.  

New York

7/10/15

Market Segmentation as described in the Appraisal of Real Estate by the Appraisal Institute - 14th edition

All

2013

Lowe's Alabama lawsuit could start chain reaction; loss of state revenues 'unconscionable' - www.al.com

Alabama

9/22/16

Blame the Banks for All Those Boring Chain Stores Ruining Your City - Bloomberg

All

9/22/2016

Should Lowe's 'dark store' strategy in Texas concern Dallas-Fort Worth Taxpayers - Dallas News, by The Dallas Morning News

Texas

9/12/16

The Wisconsin League of Municipalities created a web page to explain the impact of the the "Dark Store" valuation theory for Wisconsin communities.

Wisconsin

9/7/2016

Michigan college students created a documentary titled "Boxed In". (24.5 minutes long) -

a fantastic new documentary film that does an outstanding job explaining the complex, yet devastating “Dark Stores” tax loophole issue facing Michigan communities. This is a hot topic the Michigan Municipal League has been fighting for more than a year and at a compact 24-minutes it is great film to show in your local communities when explaining this issue.

“Boxed In” is a documentary by Northern Michigan University Professor Dwight Brady, an Emmy Award winning producer, and 14 NMU students.

Michigan

8/29/2016

Lowe's Home Center's v. Wake County North Carolina - decision holds that Lowes is an operating home improvement center - not a dark vacant Walmart. (Highest & Best use is not the same)

North Carolina

8/24/2016

Lowe's fighting to reduce local property taxes - Anniston Alabama, The Anniston Star

Alabama

8/14/16

Strong Towns created a web site to discuss the ramifications of letting Bog Box stores move into a community

All

7/19/16

Strong Towns published an article which is an introduction to the problem of big box stores

All

7/18/16

Ghost Boxes: Reusing Abandoned Big-Box Superstores Across America - 99percentinvisible.org

Nation wide

6/27/2016

Attorney: County not backing down in big-box tax fight

Indiana

6/17/2016

Michigan Court Says Big Box can't dodge City Tax Finding

Michigan

5/27/2016

Big box tax dodgers? Municipalities want to curb "dark store" property tax challenges

Wisconsin

5/26/2016

Menards v City of Escanaba - court finds dark stores have different HBU as compared to operating stores

Michigan

5/26/16

Michigan Court of Appeals rules in favor of City of Escanaba

Michigan

5/26/2016

Wellmark vs. Polk County Board of Review - the case deals with the assessment of a new large corporate headquarter office complex, the court provides a nice discussion of value in use vs. value in exchange

Iowa

3/21/2016

Big-box assessments leave counties in the dark

Nation wide - but Michigan, Indiana and Alabama highlighted

3/21/2016

Walmart Neighborhood Market chain is driving down cap rates on net-leased big-box stores - National - Real Estate Investor

Nation wide

3/9/2016

"Dark Stores" argument allows big businesses to skimp on property taxes - Walworth County GazetteXtra

Wisconsin

3/13/2016

Lawmakers act to curtail 'dark box' property valuation method - Indianapolis Business Journal

Indiana

3/10/2016

WAAO hosts meeting to discuss Dark Store valuations

Wisconsin, Michigan, Indiana

3/7/2016

Lowes seeks property tax reductions in Scarborough and other Maine communities - Portland Press Herald

Maine

1/22/2016

Lawmaker propose reforms in how big-box stores are assessed - Indianapolis Business Journal

Indiana

1/20/2016

Lawmakers Consider Solutions To Big Box Store Property Taxes - Indianapublicmedia.org

Indiana

1/20/2016

Will Icahn's Acquisition of Pep Boys Affect the Net Lease Market? - National Real Estate Investor

35 States + Puerto Rico

1/7/2016

What's Driving Deals in the Sale-Leaseback Market? - National Real Estate Investor

Nation wide

12/28/2015

Dark tax strategies may undermine TIF strategies - Cedarburg News Graphic

Wisconsin

12/17/2015

A "dark" tax strategy - Cedarburg News Graphic

Wisconsin

12/10/2015

Fair Property Valuation takes center stage at Grafton Village Board meeting - Grafton WI, Townnewestoday.com

Wisconsin

12/8/2015

"Dark Store" Strategy Results in Property Tax Shift to Local Businesses & Residents - published in The Municipality - by Wisconsin League of  Municipalities December 2016 see pages 425 - 427

Wisconsin

Dec 2015

Walgreens-Rite Aide merger will significantly impact Net Lease sector

Nation wide

11/5/2015

Thinking Outside the Big Box, from IAAO Fair & Equitable magazine

Nation wide

Nov 2015

Big Box Property Values - law makers grapple with growing controversy over how to value for property tax

Indiana

10/7/2015

Bills target property tax cuts for 'big box' stores

Michigan

10/3/2015

Panel revisits dropping personal property tax for business

West Virginia

10/5/2015

Matter of Rite Aid Corp v Haywood Supreme Court finds for Town of Williamson

New York

7/10/2015

Matter of Rite Aid Corp. v Huseby Supreme Court finds for Town of Irondequoit

New York

7/10/2015

When big office buildings are sold for big profits, property taxes increase

Minnesota

9/5/2015

Rep. Dianda's Resolution Calls for State Study on Dark Store Tax Issue

Michigan

9/9/2015

County assessors may push for stricter bog-box laws

Indiana

8/31/2015

Union Township, Menards battle over property taxes

Michigan

8/29/2015

How Assessors Incorrectly Classify Property to Overstate Values

Nation wide

8/28/2015

Unfair Comparisons? Meijer, other big-box retailers use 'dark store' loophole to cut their Michigan property tax bills

Michigan, Indiana

8/16/2015

Lowe's fighting to reduce local property taxes

Alabama

8/14/2015

New Jersey Tax Court Upholds Revocation of the Property Tax Exemption of a major nonprofit hospital

New Jersey

8/10/2015

Valuation of Leased Fee Simple Estate: The Answer for Ad Valorem Taxation Issues by Thomas Hamilton PhD., CRE, MAI  published in Real Estate Issues by Counselors of Real Estate Volume 40, Number 1 2015

Nation wide

August 2015

Lawmakers to big box stores: Pay your fair share of taxes!

Michigan

8/11/2015

County board chair reflects on Indiana dark store legislation

Michigan

7/12/2015

County assessors fear tax impact of 'dark store' valuation sought by big-box stores

Indiana

7/6/2015

Big-Box Retail Offers Property Tax Lessons to Industrial Owners

Nation wide

7/16/2015

For Cities, Big-Box Stores Are Becoming Even More of a Terrible Deal

Michigan, Indiana

6/16/2015

Stick to a fair way to judge property tax for retailers

Michigan

6/4/2015

Assessor warns that ‘dark store’ method could bankrupt counties

Indiana

6/3/2015

Michigan Rep. Scott Dianda (D-Calumet), proposed a bill that would create a fee to recoup the amount of a taxes that companies have won in their property tax appeals.

Michigan

6/1/2015

Cottage Grove mayor fumes over Home Depot building sale conditions

Minnesota

5/13/2015

Legislature moves toward addressing dark store tax issue

Michigan

5/4/2015

Legislation protects county assessments on big-box stores

Indiana

5/4/2015

Indiana passed a law this year that requires tax assessments be based on the “cost approach,”

Indiana

4/29/2015

Michigan Court of Appeals upheld a case in favor of retailers Lowe's and Home Depot

Michigan

4/11/2015

Property Tax Post: For Big-Box Retailers, A Tale of Two 'Dark Stores'

Indiana

4/9/2015

Dark Stores, Lansing Hopes, Wisconsin Bullies, and Secret Funding

Michigan, Wisconsin

3/21/2015

Property tax post: A sickening assessment? Drug store chains, counties battle over property taxes

Kentucky

3/16/2015

State Tax Commission - CVS - SCP 2006-C23-182 LLC v. Cox (Platte)

Missouri

3/5/2014

Walgreens and CVS Declare War on Property Taxes

Nation wide

3/5/2015

Meijer Considers Expanding, Library Considers Closing Both Sunday and Monday

Michigan

3/5/2015

Judge Sides with Kentucky County in Major Walgreens Property Tax Case

Kentucky

2/23/2015

Dark store disaster: Loophole throttles budgets, programs

Michigan

2/23/2015

Walgreens property-value lawsuit could cost Kentucky schools hundreds of millions of dollars

Kentucky

2/14/2015

Walgreens Appeals Tax Assessment

Illinois

2/7/2015

Meijer tax ruling may reverberate statewide

Indiana

1/11/2015

Can Walgreen Stance On Property Tax Hurt Income Tax Position Of 1031 Investors?

Nation wide

1/8/2015

Kohl's Indiana LP v. Howard County Assessor, Ind. Bd. Tax Rev.,

Indiana

12/31/2014

Love Target’s Prices? How About Big Box Stores' Property Tax Appeals?

Connecticut

12/24/2014

Meijer Stores LP v. Marion County Assessor, Ind. Bd. Tax Rev.,

Indiana

12/1/2014

Walgreens eyes loophole end run around taxes

Illinois

7/29/2014

"Big Box" Tax Appeals Have Big Impact on School District Finances

Michigan

4/22/2014

Home Depot bid to lower property tax payments in Floyd

Indiana

3/26/2014

Valuation of Big-Box Retails for Assessment Purposes: Right Answer to the Wrong Question by David C. Lenhoff CRE, MAI  published in Real Estate Issues by Counselors of Real Estate Volume 40, Number 1 2015

Nation wide

2014

Bonstores Realty One, LLC v. City of Wauwatosa - Court of Appeals

Wisconsin

10/8/2013

CVS vs Hillsborough County Florida - Circuit decision

Florida

7/3/2013

The Appraisal of Real Estate 14th edition - Non-compete, Dark Store and Exclusive Use Clauses

Nation wide

2013

The Appraisal of Real Estate 14th edition - Dark Value Opinions

Nation wide

2013

The Future of Abandoned Big Box Stores: Legal Solutions to the Legacies of Poor Planning Decisions by Sarah Schindler University of Maine - School of Law

Nation wide

4/1/2012

Institute for Self-Reliance created the Big Box Toolkit : Where to Start: How to stop a Big Box

Nation wide

12/23/2012

Nestle USA, Inc. v. Wis. Dep't of Revenue

Wisconsin

2/2/2011

Supreme Court Decision Rejects Use of Creative Financing Arrangements to Inflate Property Tax Liability

Wisconsin

July 2008

State high court sides with Walgreens, Property tax case could have wide impact

Wisconsin

7/9/2008

Wal-Mart has engineered an aggressive scheme to pay less and keep more,” found a 2011 report by the non-profit research organization Good Jobs First.

Nation wide

February 2011

Big-Box Blight: The Spread of Dark Stores, article posted on www.bigboxtoolkit.com

Nation wide

2007

Dark-Store Agreement Makes Empty Wal-Mart Likely

Iowa

5/1/2001

 

 

 

Back to WAAO home page