Michigan Public Policy Survey (MPPS) Spring 2016, Question 34

Agree or disagree that tax assessments of retail chain stores should be based on comparable "dark stores"

Full Question Text

In some jurisdictions, retail chains (including “big box” stores) have appealed their property tax assessments claiming their buildings are hard to sell for another use, making the market value significantly lower than construction costs. Recently, the Michigan Tax Tribunal has generally ruled that tax assessments for these properties should be based upon the selling price of comparable vacant “dark stores.” To what extent do you agree or disagree that tax assessments of retail chain stores should be based on comparable vacant “dark stores?”

Jurisdiction Type Crosstabulation
% within Jurisdiction Type
  Jurisdiction Type Total
County Township City Village
In some jurisdictions, retail chains (including “big box” stores) have appealed their property tax assessments claiming their buildings are hard to sell for another use, making the market value significantly lower than construction costs. Recently, the Michigan Tax Tribunal has generally ruled that tax assessments for these properties should be based upon the selling price of comparable vacant “dark stores.” To what extent do you agree or disagree that tax assessments of retail chain stores should be based on comparable vacant “dark stores?” Strongly Agree 1% 2% 2% 3% 2%
Somewhat Agree 1% 6% 9% 9% 7%
Neither Agree nor Disagree 13% 16% 11% 17% 15%
Somewhat Disagree 10% 12% 15% 12% 12%
Strongly Disagree 67% 35% 53% 26% 38%
Don't Know 8% 29% 10% 33% 26%