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County Board urges end to 'dark store theory'

The Douglas County Board of Supervisors will hold its monthly meeting at 6 p.m. Thursday, Oct. 18, in the Boardroom on the second floor of the Government Center, 1316 N. 14th St.

On the agenda is a resolution that encourages state legislators to close the tax assessment loophole that pertains to major retail stores. Some big box chains are using what is known as the "dark store theory" to argue that the assessed value of a new store in a thriving location should be compared to the sales of vacant stores, in abandoned locations, from different market segments.

The result is a lower assessed valuation for some of the big box stores and a potential shift of property tax levy to homeowners and main street businesses.

The Legislature considered a bill this past session what would have prohibited assessors from comparing active stores' property values to dark stores but the measure never received a floor vote in either the Assembly or the Senate.