“Across the country, the large retailers that own big-box stores have used this dubious legal theory to challenge local assessments, arguing they should be taxed as if their properties were shuttered and vacant ‘dark stores’ – even while they’re open for business and raking in revenue,” said Sarah Austin, a policy analyst for the left-leaning Maine Center for Economic Policy, who authored a report on the practice in October. “It’s an effort by major corporations to manipulate the tax code so they pay less, leaving towns and other property taxpayers holding the bill.”
Bill would crack down on ‘dark store’ property tax appeals
