MERIDIAN TOWNSHIP - For years, big box stores have been appealing to the Michigan Tax Tribunal for a reassessment of their property value, and most of the time, the reassessment is much lower due to the use of a theory given the name “Dark Stores.”

"If this dark store theory is utilized, it deflates those property tax assessments,” said Director of Government Operations for the Michigan Townships Association Judy Allen. “What has happened in the past is that the tax tribunal has allowed sales comparisons to be utilized for stores that are brand new to stores that have been obsolete or vacant."

Many big box stores believe that their property value should accurately reflect the sales of other stores in the area.

“I mean to some degree these appeals had merit,” said David Lee, the Assessor for Meridian Township. Lee understands the argument from the retail side, but feels that the price of vacant stores, which often have deed restrictions, can inaccurately reflect the true value. "The tax tribunal kinda relied on those vacant dark stores.”

This past Wednesday the Michigan House of Representatives passed House Bill 5578, which would essentially stop the practice of using dark stores.

"Bill 5578 would make sure that the tax tribunal has to use sound appraisal practice that has been used not only in this state, but across the country." Allen said of the bill that passed with a 97-11 vote. "It was with bi-partisan support, and a very wide margin... very few bills get that range of support."