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Lowes Home Centers, LLC v. Village of Plover

Court: Supreme Court of Wisconsin
Appeal No.: 2019AP974
Status: Awaiting Decision on Petition for Review

This lawsuit, now pending before the Wisconsin Supreme Court, is the latest battleground in the ongoing so-called “dark stores” policy debate. For years, municipal government lobbyists have attempted to change state law to allow them to assess “occupied” stores at higher values than otherwise identical “vacant” stores. A coalition led by WMC has opposed these changes, saying they unlawfully tax business value, and citing longstanding precedent in Wisconsin that the value of real estate is what matters, not the business occupying it.

Having failed to obtain the legislative change they sought, the Village of Plover decided to engage in this unlawful practice anyway when it assessed a big box retail store. The store appealed that assessment.

Business Interest: This case is of interest to the broader business community for the implications it could have on business property tax assessments statewide.

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