Houghton County board backs resolution supporting 'dark store' legislation
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Summary
On March 14, 2023 the Houghton County Board of Commissioners adopted Resolution 23-04 urging state legislation (Senate Bills 19 and 20) to limit Tax Tribunal use of 'dark store' comparables, saying that method can lower property valuations and reduce county revenue.
The Houghton County Board of Commissioners voted unanimously on March 14 to adopt Resolution 23-04 supporting state legislation aimed at limiting use of the so-called “dark store” valuation method by the Michigan Tax Tribunal. The resolution, moved by Commissioner Glenn Anderson and seconded by Commissioner Gretchen Janssen, passed by roll call with all five commissioners voting yes.
The resolution says the Tax Tribunal has sometimes valued thriving big-box and junior-box stores by comparing them with properties that had ceased retail operations or were sold with deed restrictions that prevented their use as retail space. The board’s resolution argues that those comparables can “artificially reduce” assessed values and, the resolution states, would lead to reduced funding for county programs if applied broadly.
Resolution 23-04 endorses legislation described in the resolution as Senate Bill Numbers 19 and 20, sponsored in the resolution text by Senator Ed McBroom. The board’s recorded motion affirms support for requiring tax valuation comparables to reflect a property’s highest and best use and to exclude comparables where private deed restrictions substantially impair that use.
Commissioner Anderson introduced the motion and Janssen supported it. Chairman Tom Tikkanen and Commissioners Joel Keranen and Roy Britz voted with them. The minutes show the resolution was adopted without dissent.
The board did not take additional action beyond the formal adoption; the resolution expresses the county’s support for the state bills and does not itself change county tax policy. The resolution was signed and attested by County Clerk Jennifer Kelly on March 14, 2023.
Next steps: the resolution asks for legislative action at the state level; any change in valuation practice would require state statutory or Tax Tribunal-level changes.