The Michigan Supreme Court on Friday declined to hear a case from big-box home improvement retailer Menards regarding its property taxes, reports the Detroit Free Press. The order lets a previous decision by the Michigan appeals court stand.
The Detroit Free Press reports that Menards used the dark store theory of property tax evaluation to lower its tax assessment on one of its stores in Escanaba, Michigan. The theory suggests that retail properties should be taxed as if they are empty because the buildings are too unique to serve other retailers. According to the Free Press, retailers’ use of the argument “has led to budget cuts in many communities.” Menards has also used the argument and received lower tax assessments in its home state of Wisconsin.
