dark store theory - vacant retail affecting tax values

[Chris A.]

Interesting read, curious what you all think about this.

https://getpocket.com/explore/item/after-the-retai...

TLDR - dark store theory is a tax strategy used by big box retail stores like Lowe's, Target, Walmart, and Menards to lower their property tax value. These retailers contend that their fully operational, often thriving businesses should be assessed the same as vacant buildings or “dark stores