[Michlib-l] Fwd: [Action Required before 4/27] "Dark Store Bill"

[Shawn Andary]

Hello all,

Apologies if this is a duplication, but I don't think that I recall
seeing any messages on the Michlib-L list.  There is at last a bill
that will attempt to address the "dark store" tax loophole, and HB
5578 will be taken up this Wednesday by the House Tax Policy
Committee.  In the forwarded message, you will see the names of
legislators serving on that committee.  If your representative appears
on the list below, please consider sending them a quick email today or
tomorrow encouraging them to support this bill.

Thanks very much!



********************************
Shawn Andary, ALS System Admin
UP Region of Library Cooperation
1615 Presque Isle Ave
Marquette, MI 49855
v (906)226-4675 Ext. 4
f (906)228-5627

COSUGI Regional & Special User Group Liaison 2015-16


May 23-25, 2016 (Pre-conference May 22)
http://www.cosugi.org/conference

********************************



---------- Forwarded message ----------
From: Kathleen Carlson <uprlfcoord at gmail.com>
Date: Mon, Apr 25, 2016 at 9:31 AM
Subject: Fwd: "Dark Store Bill"
To:




 Please contact the state representative listed below, asking them to
support HB 5578. The bill will be taken up on Wednesday, April 27, by
the House Tax Policy Committee.



Rep. David Maturen introduced legislation to ensure that equitable
determinations are made when the entire Michigan Tax Tribunal hears an
assessment dispute.

House Bill 5578 would require the entire Michigan Tax Tribunal to make
its own, independent determination of the highest and best use of the
property that is the subject of the appeal and insure that the
comparable properties have the same highest and best use.

“The Michigan Tax Tribunal, in recent decisions, has taken into
account sales of ‘dark stores’ — vacant structures that most often
have deed restrictions — when determining the assessed value of fully
functional big box retail stores,” said Rep. Maturen, R-Brady
Township. “This legislation eliminates the ‘dark store’ loophole, and
creates fair policies that will be used for all assessment disputes
heard by the entire Tax Tribunal.”


Bill would close 'dark store' assessing loophole
Equitable, fair determinations on property tax appeal cases before the
Michigan Tax Tribunal (MTT) would be ensured under HB 5578.  The bill
would require the MTT to make its own, independent determination of
the highest and best use of the property under appeal, and ensure that
comparable properties are used when comparing the same highest and
best use. In recent years, the MTT has used the "dark store" assessing
theory when determining the assessed value of fully functional big box
retail stores. The result is much lower than expected property
valuations because, instead of the true cash value, the property is
compared to the sales of vacant structures that most often have deed
restrictions that severely limit their use. Once limited to primarily
"big box" stores, this issue now has a much larger impact to state and
local governments, as fast food restaurants, auto parts stores and
national chain pharmacies are seeking the same treatment--all at the
expense of local governments, their residents and other businesses in
the community. For townships and other local governments, this issue
is about far more than their budgets--money that could be spent on
fire protection, roads or economic development. It is about ensuring
that all taxpayers pay their fair share and that all properties are
being properly valued. HB 5578 would create a level playing field
based on sound appraisal principles by eliminating the dark store
"loophole-"-allowing the use of bad comparables and deed
restrictions--that has been used far too often. Rather, the bill would
provide a fair, transparent process for all property tax assessment
disputes heard by the entire tribunal and require the use of all three
methods of assessing--cost, sales comparison, and income--for more
equitable determinations.



HOUSE TAX POLICY COMMITTEE MEMBERS
Mailing address for all Representatives is the same:
PO Box 30014, Lansing, MI 48909-7514



Kevin Gawronski, Committee Clerk
517-373-2002



Wendell Byrd (3rd District) – Detroit (Wayne County)
WendellByrd at house.mi.gov
517-373-0144



Lee Chatfield (107th District) –
Sault Ste Marie, St Ignace, Petoskey, Harbor Springs,Cheboygan
(Cheboygan, Chippewa, Mackinaw, Emmet Counties)
LeeChatfield at house.mi.gov
517-373-2629



Paul Clemente (14th District) –
Lincoln Park, Melvindale, Riverview, Wyandotte (Wayne County)
PaulClemente at house.mi.gov
517-373-0140



Jeff Farrington, Committee Chair (30th District) –
Sterling Heights, Utica (Macomb County)
JeffFarrngton at house.mi.gov
517-­373-­7768



Gary Glenn (98th District) –

Auburn, Pinconning, Midland (Bay & Midland Counties)
GaryGlenn at house.mi.gov
517-373-1791



Martin Howrylak (41st District) – Troy, Clawson (Oakland County)
MartinHowrylak at house.mi.gov
517-373-1783



Brandt Iden (61st District) – Portage (Kalamazoo County)
BrandtIden at house.mi.gov
517-373-1774



Bill LaVoy (17th District) –

Monroe, Flatrock, Rockford (Monroe & Wayne Counties)
BillLaVoy at house.mi.gov
517-373-1530



David Maturen, Committee Vice Chair (63rd District) –
Marshall, Galesburg (Calhoun, Kalamazoo County)
DavidMaturen at house.mi.gov
517-373-1787



Pat Somerville (23rd District) –

Trenton, Woodhaven, Gibraltar (Wayne County)
PatSomerville at house.mi.gov
517-373-0855



Jim Townsend, Committee Vice Chair (26th District) –
Madison Heights, Royal Oak (Oakland County)
JimTownsend at house.mi.gov
517-373-3818



Michael Webber (45th District)- Rochester, Rochester Hills (Oakland County)
MichaelWebber at house.mi.gov
517-373-1773



Ken Yonker (72nd District) – Kentwood, Wayland (Allegan, Kent Counties)
KenYonker at house.mi.gov
517-373-0840






--
Kathleen Carlson, Field Coordinator
U.P. Regional Labor Federation
906-361-4240



--
Kathleen Carlson, Field Coordinator
U.P. Regional Labor Federation
906-361-4240