MADISON – The Wisconsin Legislative Reference Bureau on Thursday released a publication entitled “Shedding Light on Dark Stores,” which offers background on, as well as arguments for and against, the “dark store loophole” that has increasingly popped up across the state.
The dark store controversy involves large national retailers contesting their property tax assessments and arguing that they should be assessed at similar rates to empty (or dark) stores in their area.
» RELATED: Dark store referendums on November ballots
» RELATED: Dark store property tax appeals on the rise
Lawmakers during the 2017 session considered several related bills, and they will likely do the same again during the 2019 session. Voters in several counties also will be asked their opinions on dark stores in referendums next week.
If voters support legislation that addresses dark stores, it will only add to the pressure on the Legislature to resolve the issue during the 2019 session.
In its report, however, the Legislative Reference Bureau concluded that a uniformity clause may leave legislators “hard-pressed” to enact legislation that taxes these national retailers differently than other property owners. Lawmakers instead will have to work to craft bills that achieve their goal without creating a separate class of taxpayers.
