HomeMy WebLinkAboutResolution 2017 (21) Resolution No. 21 (2017)
�
, ��, . UNTY RESOLUTION TO CLOSE LOOPHOLES THAT SHIFT A
GREATER PROPERTY TAX BURDEN FROM COMMERCIAL
TO RESIDENTIAL HOMEOWNERS
1 Whereas, home owners in Wisconsin already pay 70% of the total statewide property tax
2 levy; and
3
4 Whereas, that disproportionate burden is about to get much worse unless the Legislature
5 addresses tax avoidance strategies that national chains like Walgreens, and big box retail
6 establishments like Target and Lowe's are using across the country to gain dramatic reductions
7 in their property tax bills at the expense of homeowners and other taxpayers; and
8
9 Whereas, a carefully-orchestrated wave of 100s of lawsuits in Wisconsin is forcing
10 assessors to slash the market value of thriving national retail stores, shifting their tax burden to
11 local mom and pop shops and homeowners; and
12
13 Whereas, Walgreens and CVS stores in Wisconsin have argued in communities across
14 the state that the assessed value of their property for property tax purposes should be less than
15 half of their actual sale prices on the open market; and
16
17 Whereas, in many cases the courts have sided with Walgreens and CVS, requiring
18 communities to refund tax revenue back to the stores; and
19
20 Whereas, there are over 200 Walgreens stores located in Wisconsin's cities and villages;
21 and
22
23 Whereas, Target, Lowe's, Meijer, Menards and other big box chains are using what is
24 known as the"Dark Store Theory"to argue that the assessed value of a new store in a thriving
25 location should be based on comparing their buildings to sales of vacant stores in abandoned
26 locations from a different market segment; and
27
28 Whereas, the Republican-controlled Indiana state Legislature has on two occasions in the
29 last two years overwhelmingly passed legislation prohibiting assessors from valuing new big
30 box stores the same as nearby abandoned stores from a different market segment; and
31
32 Whereas,the Michigan state house overwhelmingly passed similar legislation in May of
33 2016.
34
35 Now, Therefore, Be It Resolved, that the St. Croix County Board of Supervisors urges
36 the Governor and the Legislature to protect homeowners and main street businesses from having
37 even more of the property tax burden shifted to them by passing legislation clarifying that:
38 1. Leases are appropriately factored into the valuation of leased properties; and
39
40 2. When using the comparable sale method of valuation, assessors shall consider as
41 comparable only those sales within the same market segment exhibiting a similar highest
42 and best use rather than similarly sized but vacant properties in abandoned locations.
Legal—Fiscal—Administrative Approvals:
Legal Note:
Fiscal Impact: Policy statement, no fiscal impact on St. Croix County.
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Cott Cox, Corpora os ;ounsel 4 4/2017
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tla rick Thompson,("Kauunfy F�clmani lralor 4d4f2017
04/19/17 Administration Committee APPROVED
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RESULT: APPROVED [UNANIMOUS]
MOVER: Jill Ann Berke, Vice Chair
SECONDER: Ron Kiesler, Supervisor
AYES: Sjoberg, Bergren, Berke, Kiesler, Leibfried
Vote Confirmation.
l
Roy 'Sjobe,g, SuPCrv' iso 4f24J°2017
SL Croix County Board of Supervisors Action:
Roll Call -Vote Requirement— Majority of Supervisors Present
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RESULT: ADOPTED [14 TO 2]
MOVER: Roy Sjoberg, Supervisor
SECONDER: Jill Ann Berke, Supervisor
AYES: Babbitt, Sjoberg, Long, Nelson, Berke, Ostness, Larson, Hansen, Kiesler,
Peterson, Anderson, Achterhof, Leibfried, Peavey
NAYS: Ryan S. Sicard, Andy Brinkman
ABSTAIN: Agnes Ring, Tom Coulter
ABSENT: Laurie Bergren
This Resolution was Adopted by the St. Croix County Board of Supervisors on May 2, 2017
Cindy Campbell, County Clerk