Dark Store Resources

Click on the photo to watch the whiteboard video.

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Big Shift to Homeowners 1970-2018
Walgreens poster sized chart

"Dark store reform important to all of us" Oshkosh Mayor Steve Cummings

Janesville City Manager Mark Freitag, Dark Store Op-Ed

Press Release from the City of West Allis -- Dark Store Loophole (PDF)

Postcard from the City of West Allis -- Dark Store Loophole (PDF)

Brochure from the City of West Allis -- Dark Store Loophole (PDF)

Dark Store/Walgreens Op Ed by Curt Witynski, July 9, 2018 (PDF)

"Why the Retail Apocalypse is Really a Renaissance" by Deloitte Development (PDF)

Dark Store Theory Research Paper by Pamela Matthews, UW- Milwaukee
How Big Box Retail Establishments Employ It to Challenge Property Tax Assessments, Its Impact on Municipalities, and How Three State Legislatures Have Responded

Dark Store Model Resolution calling on the Legislature to pass legislation Closing Tax Loopholes Causing More of Property Tax Burden to Shift from Commercial to Residential. (This downloads to your computer as a Word document.)

Close loopholes, return fairness to tax bills -- Wisconsin Journal Sentinel Op-Ed by Michael Neitzke, Tom Barrett and Cory Mason

League Testimony on AB 386

Talking Points on Dark Store Bill

Dark Stores, Dark Theories, and Dark Magic: The Geography of Dark Stores (PDF)
Steven P. Laposa Ph.D., FRICS, Alvarez & Marsal & Peter Korpacz MAI, CRE, FRICS, Korpacz Realty Advisors - September, 2019
Which modern day issue has left taxing jurisdictions more confused than ever? Assessors need facts, not hypothetical situations, to value real world conditions. This presentation focuses on how attributes relate to the market segmentation investment classes. Demographic variables may support, or more often challenge, the comparables selected in the dark store method. The theory behind the IAAO’s “Commercial Big-Box Retail: A Guide to Market-Based Valuation” will be examined, and will provide guidelines to use in comparing these demographics.

Click on the infographic to see it in high resolution.

Deloitte Retail infographic