Dark Store Theory
Understanding the 'Dark Store Theory' Costing Local Governments Millions in Property Tax
The New York Times takes a deep dive into the "dark store theory" costing local municipalities millions, and potentially more, in property tax revenues all over the country.
Big-Box Retailers Say Property Assessments Are Too High; Communities Suffer the Consequences
"Dark store theory" argues that nearby depreciated properties should figure into property valuations. The resulting property tax cuts mean local municipalities end up taking a huge hit.
City of Yakima
City of Auburn
Baylands Development Inc.
HUD's Office of Policy Development and Research
Mpact Transit + Community
HUD's Office of Policy Development and Research
City of Birmingham, Alabama
City of Laramie, Wyoming
Town of Zionsville
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This six-course series explores essential urban design concepts using open source software and equips planners with the tools they need to participate fully in the urban design process.
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