U.S. Property Tax Association, Inc.


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Fighting For The Underdogs In Commercial Property Tax Appeals

Robert Hill Law Wins for CVS – Dark Store “Theory” is a Faulty Theory

On Behalf of | Apr 6, 2017 | Firm News, Posted in Uncategorized and tagged dark store theory, property valuation, real estate sales.

By Robert A. Hill, property tax attorney and president, Robert Hill Law, Ltd.

Robert Hill Law recently won a significant case for CVS Pharmacy in Appleton, Wisconsin.

The case represents another victory for uniformity in property taxation in Wisconsin.

The City promoted the specious theory known as the “Dark Store Loophole” to argue that retailers like CVS should be taxed based upon the investment value of the CVS store instead of the market value of the real estate housing CVS as the tenant.

I argued that it is only sales of real estate which matter and that the circuit court was required by Wisconsin law to “Tax it at its sale value.” I am pleased to report that the Wisconsin Court of Appeals agreed with the circuit court on December 28th, 2016. Read the State of Wisconsin Court of Appeals decision by clicking here.

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Author Bio:

Robert “Bob” Hill has, for over twenty five years, successfully represented major companies in property tax appeals through both negotiations with tax assessors and litigation. His dedication to his clients has helped businesses throughout the United States save tens of millions in property taxes. Mr. Hill has earned Martindale-Hubbell’s highest peer review rating of AV-Preeminent for his legal knowledge, communication skills, high ethical standards, and his representation of clients in significant property tax cases.