Resolution To Conduct Countywide Advisory Referendum on Legislation Changing Property Tax Assessment and Valuation for Large Retail Stores

Committee Status: 
Approved
Budget Status: 
No Fiscal Impact
Decision Impact: 
Routine
FTE Impact: 
No
Funding Source: 
Other (see budget status)

Purpose

Background: The current law in Wisconsin allows large retail stores, commonly known as big-box stores, to take use tax avoidance strategies to significantly reduce the assessed value and property tax of such properties.  Homeowners in Wisconsin already pay 70% of the total statewide property tax levy.  The current loophole, commonly referred to as the “Dark Store Loophole,” results in shifting a greater property tax burden from commercial establishments to residential homeowners. 

 

Over the last several months, municipal, county, city, and town officials have been in contact with state legislators testifying against the Dark Store tax loophole in order to avoid a property tax burden shift to other tax paying entities such as residential homeowners and other businesses and/or cuts in essential services provided by an affected municipality.

 

Wisconsin Statute § 59.52(25) allows a county board to conduct a county-wide referendum for advisory purposes.  A county-wide advisory referendum on the issue of the Dark Store loophole would provide guidance to the state legislature as to the will of the Sauk County electorate on this issue.  This resolution authorizes Sauk County to conduct such a referendum in the Fall election on November 6, 2018.

Resolution Files: 
Microsoft Office document icon Resolution to Conduct Dark Store Loophole Referendum
Microsoft Office document icon Dark Store Resolution Rev. 1
Microsoft Office document icon Dark Store Referendum Resolution for July

Resolution Body

NOW, THEREFORE, BE IT RESOLVED, that the Sauk County Board of Supervisors, met in regular session, authorizes the following countywide advisory referendum be placed on the November 6, 2018, ballot: 

 

The question will appear on the ballot as follows: 

 

Should the state legislature enact proposed legislation that closes the Dark Store loopholes, which currently allow commercial retail properties to significantly reduce the assessed valuation and property tax of such properties, resulting in a substantial shift in taxes levied against other tax paying entities, such as residential homeowners, and/or cuts in essential services provided by an affected municipality?

 

 

A “yes” vote indicates you agree with creating legislation to close the current tax loophole being used by commercial retailers to reduce their property tax.

 

A “no” vote indicates you disagree with creating legislation to close the current tax loophole being used by commercial retailers to reduce their property tax.

 

 

For consideration by the Sauk County Board of Supervisors on June 19, 2018.

Requested Board Review Date: 
Tuesday, July 17, 2018
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