Agree or disagree that tax assessments of retail chain stores should be based on comparable "dark stores"
Full Question Text
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?”
| % 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% | |
| % 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% | |
| % 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% | |