Illinois HB3305 amends the Property Tax Code to assess dark stores as active properties starting in 2026.
HB3305 amends the Property Tax Code by adding a new division defining "dark stores" as retail spaces used solely for online order fulfillment. The bill mandates that starting in taxable year 2026, these dark stores must be assessed as active properties for tax purposes. This change aims to ensure that such properties contribute to local tax revenues.
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