I intend to introduce legislation to create greater fairness and consistency in local taxes.

An unfair tax practice, known as the Dark Store Theory, has allowed large retailers to have their properties assessed as vacant or “dark” during the property tax assessment process. Those businesses claim their properties would be worth far less if not occupied by them, and, therefore, the store ought to be assessed at a lower value. Big chains, box stores, and other large retailers often invoke the Dark Store Theory to pay less than their share in property taxes. This is done at the expense of homeowners and residents who are left to disproportionately pay for schools, law enforcement and other local government services.

My legislation would ban Dark Store Theory in the property tax assessment process, ensuring these properties are assessed at fair market value. Nothing in this legislation will change how residential properties are assessed.

Please join me in cosponsoring this legislation.