Dark Store Theory

Big Box Store

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.

January 17, 2019 - The New York Times

Menards

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.

November 26, 2018 - CityLab

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