I ~ Hope Karth II; YES I I Patricklaughrin-- II·- ~;- I

I; · Merlin Gentz ll YES I I Heather Gibler II Absent I

Kevin Weinberger -· YES I I Gary Deiter I YES I

Duaine Stillman I YES I I Mary Schwalenberg I YES I ~ ::J II Matthew Budde I YES I I· Judith Hartl I YES I ~

Dave La Shay YES I Mike Heiberger I YES _ I

Peter Stier I YES I Alice Connors II YES I

I: Robert Stanke I YES I Ronald Dietrich II YES I

I,: Ed Kleckner II YES I. James Stecker II YES I

I, _ Joseph Mueller II YES I I Kenneth Draheim II YES I l Bill Barribeau . II YES I

RES 2017~ bto ~~ Passed (20 Y- 0 N- 0 A-1 Absent) I Majority Vote Hope Karth II YES I· Patrick Laughrin II YES I

. Merlin Gentz II YES I Heather Gibler II Absent I

Kevin Weinberger II YES I ·· ·· Gary Deiter II YES I

I,, Duaine Stillman II YES I Mary Schwalenberg I YES I ~ ::J I Matthew Budde II, YES I I Judith Hartl I YES I ~

I, Dave La Shay I YES I Mike Heiberger I YES I

I Peter Slier I YES Alice Connors I YES I

I Robert Stanke I YES Ronald Dietrich II YES I

II Ed Kleckner I YES James Stecker II YES I li Joseph Mueller II, YES I Kenneth Draheim II (M) YES I

A'('('.e.oo'f'r. e~ : Adcl reso h.1.-t\6Y\ .s·ha \l be sen+ -to l Bill Barribeau II (2) YES I -the. Governe¥ and -+he.. L~isla+ur~.

A· RES 2017-plo Passed (20 Y- 0 N- 0 A-1 Absent) Majority Vote RESOLUTION 2017-06

RESOLUTION TO CLOSE LOOPHOLES THAT SHIFT A GREATER PROPERTY TAX BURDEN FROM COMMERCIAL TO RESIDENTIAL HOMEOWNERS

To the Honorable Chair and Board of Supervisors of Motion: Adopted: Calumet County, Wisconsin: 151 _1)\ e+ri <.h Lost: 2nd _j)/>JH i b e.;~u Tabled: WHEREAS, Homeowners in Wisconsin already Yes: __W___ No: 0 Absent: pay 70% of the total statewide property tax levy; and Number of votes required : WHEREAS, That disproportionate burden is GJ Majority CJ Two-thirds about to get much worse unless the Legislature Reviewed Kimberly addresses tax avoidance strategies that national by: Tenere IIi Corp Counsel chains like Walgreens, and big box retail establishments like Target and Lowe's are using YES NO A across the country to gain dramatic reductions in their property tax bills at the expense of homeowners and BARRIBEAU y. other taxpayers; and

2 BUDDE y:. WHEREAS, A carefully-orchestrated wave of '}. 1 OO 's of lawsuits in Wisconsin is forcing assessors to 3 CONNORS slash the market value of thriving national retail stores, shifting their tax burden to local mom and pop shops 4 DEITER X and homeowners; and 5 DIETRICH X WHEREAS, Walgreens and CVS stores in 6 DRAHEIM 'X Wisconsin have argued in communities across the state that the assessed value of their property for 7 GENTZ X property tax purposes should be less than half of the 8 GIBLER ~ actual sale prices on the open market; and

9 HOFBERGER X WHEREAS, In many cases the courts have sided with Walgreens and CVS, requiring communities 10 KARTH 'X to refund tax revenue back to the stores; and 11 KLECKNER X WHEREAS, There are over 200 Walgreens 12 LA SHAY X stores located in Wisconsin's cities and villages; and

13 LAUGHRIN X WHEREAS, Target, Lowe's Meijer, Menards and other big box chains are using what is known as 14 MUELLER X the "Dark Store Theory" to argue that the assessed 15 STANKE 'X value of a new store in a thriving location should be based on comparing their buildings to sales of vacant 16 STECKER Y.. stores in abandoned locations from a different market segment. 17 SCHWALENBERG X NOW THEREFORE, BE IT RESOLVED That 18 STIER 'X the Calumet County Board urges the Governor and 19 STILLMAN X the Legislature to protect homeowners and main street businesses from having even more of the 20 W EINBERGER 'X property tax burden shifted to them by passing legislation clarifying that: 21 VACANT X 1. Leases are appropriately factored into the valuation of leased properties; and 2. When using the comparable sale method of valuation, assessors shall conside r as comparable only those sales within the same market segment exhibiting a similar highest and best use rather than sim ilarly sized but vacant properties in abandoned locations.

1 Dated this 18 h day of July 2017.

INTRODUCED BY THE ADMINISTRATIVE SERVICES COMMITTEE

Merlin Gentz, Chair ~~!(~ Ronald Dietrich £/!{ /]~ Bill Barribeau

COUNTERSIGNED BY

A lice Connors, County Board Chair AmendMent: J)r CLh elm f Bar ri &-d.u.. -fo &nd To