Tag Archive: dark store theory

Aug 03

New tax break for big-box stores could drain more money from public schools

An article published in Education Week examines how big-box stores are using “dark store theory” to reduce their property tax payments, and how that is threatening to drain more resource from our public schools. The trend – in which companies claim their stores should be assessed as if they were vacant – has become pronounced in Michigan, Indiana and Wisconsin. The article cites the example of the impact of a Menards lawsuit on the Howard-Suamico School District north of Green Bay.