On March 10, the WMC Litigation Center filed an amicus brief on WMC’s behalf in the Wisconsin Supreme Court case of Lowe’s Home Centers, LLC v. City of Delavan. This case involves the so-called “dark store” issue of property assessment for tax purposes. In the amicus brief, WMC urged the Supreme Court to hold that an assessor may consider similar but vacant properties when assessing the value of property occupied by a business. A favorable decision in this case could help ensure that properties are not excessively taxed based on the value of their business.
