Center for Local, State, and Urban Policy

The Michigan Public Policy Survey (MPPS)
Spring 2016 Data Tables

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Q34. In some jurisdictions, retail chains (including “big box” stores) have appealed their property tax assessments claiming their buildings are hard to sell for another use, making the market value significantly lower than construction costs. Recently, the Michigan Tax Tribunal has generally ruled that tax assessments for these properties should be based upon the selling price of comparable vacant “dark stores.” To what extent do you agree or disagree that tax assessments of retail chain stores should be based on comparable vacant “dark stores?”

Jurisdiction Type Crosstabulation
% within Jurisdiction Type
  Jurisdiction Type Total
County Township City Village
In some jurisdictions, retail chains (including “big box” stores) have appealed their property tax assessments claiming their buildings are hard to sell for another use, making the market value significantly lower than construction costs. Recently, the Michigan Tax Tribunal has generally ruled that tax assessments for these properties should be based upon the selling price of comparable vacant “dark stores.” To what extent do you agree or disagree that tax assessments of retail chain stores should be based on comparable vacant “dark stores?” Strongly Agree 1% 2% 2% 3% 2%
Somewhat Agree 1% 6% 9% 9% 7%
Neither Agree nor Disagree 13% 16% 11% 17% 15%
Somewhat Disagree 10% 12% 15% 12% 12%
Strongly Disagree 67% 35% 53% 26% 38%
Don't Know 8% 29% 10% 33% 26%
*Columns may not sum to 100% due to rounding within cells.

Population Size Crosstabulation
% within Population Size
  Population Size Total
<1500 1500-5000 5001-10000 10001-30000 >30000
In some jurisdictions, retail chains (including “big box” stores) have appealed their property tax assessments claiming their buildings are hard to sell for another use, making the market value significantly lower than construction costs. Recently, the Michigan Tax Tribunal has generally ruled that tax assessments for these properties should be based upon the selling price of comparable vacant “dark stores.” To what extent do you agree or disagree that tax assessments of retail chain stores should be based on comparable vacant “dark stores?” Strongly Agree 3% 2% 2% 2% 1% 2%
Somewhat Agree 8% 8% 2% 5% 4% 7%
Neither Agree nor Disagree 17% 14% 11% 14% 11% 15%
Somewhat Disagree 13% 11% 18% 12% 8% 12%
Strongly Disagree 26% 37% 52% 59% 72% 38%
Don't Know 34% 27% 16% 8% 4% 26%
*Columns may not sum to 100% due to rounding within cells.

Region of Michigan Crosstabulation
% within Region of Michigan
  Region of Michigan Total
Upper Peninsula Northern Lower Peninsula West Central Lower Peninsula East Central Lower Peninsula Southwest Lower Peninsula Southeast Lower Peninsula
In some jurisdictions, retail chains (including “big box” stores) have appealed their property tax assessments claiming their buildings are hard to sell for another use, making the market value significantly lower than construction costs. Recently, the Michigan Tax Tribunal has generally ruled that tax assessments for these properties should be based upon the selling price of comparable vacant “dark stores.” To what extent do you agree or disagree that tax assessments of retail chain stores should be based on comparable vacant “dark stores?” Strongly Agree 2% 3% 2% 1% 2% 3% 2%
Somewhat Agree 6% 5% 7% 7% 9% 7% 7%
Neither Agree nor Disagree 16% 19% 11% 15% 16% 14% 15%
Somewhat Disagree 14% 13% 6% 12% 16% 14% 12%
Strongly Disagree 43% 37% 38% 32% 35% 43% 38%
Don't Know 19% 23% 36% 32% 22% 18% 26%
*Columns may not sum to 100% due to rounding within cells.