Lansing, MI – (Great Lakes Radio News) – State Representative John Kivela and State Senator Tom Casperson have introduced bills addressing the so-called “dark store” issue.
The bills would help local governments that lose money when large commercial and warehouse stores successfully argue to the Michigan Tax Tribunal for a lower tax rate.
The lawmakers say the legislation brings clarity and fairness to the assessment process.
Kivela’s bill prevents negative use restrictions that prohibit occupancy or use of the property, when that goes against the lawful use of the property under local zoning rules.
Casperson’s bill amends the General Property Tax Act, saying the true cash value of a property shall consider the highest and best use of the property, the vacant value of the property, and it’s value as improved.
The bill keeps speculative evidence and assumptions out of the assessment process.