Senator Ed McBroom has introduced SB 19 and SB 20 of 2023 to amend PA 186 of 1973 or the Tax Tribunal Act. These bills are intended to address the method by which the Michigan Tax Tribunal values certain properties, including big box stores, commonly referred to as the “Dark Store” theory of value.  The "Dark Store" issue has been a matter of significant concern for municipalities due to artificially reduced values for thriving box stores as a result of improper comparisons to closed or converted stores. It is estimated that municipalities in Marquette County have lost approximately $2.8 million in tax revenue since 2009 due to these decisions.