Invalid "Dark Box" Property Tax Claims Misinform Indiana and Michigan Legislatures

Faegre Baker Daniels partner Brent Auberry co-authored an article for IPT Insider where he shared ideas about the “dark box” theory and how it is negatively affecting homeowners. This theory creates fear amongst Indiana and Michigan taxpayers due to possible future increases on property tax bills.

“Assigning value to property based on a taxpayer’s business operations will unlawfully tax properties based on both intangible assets and intangible factors, and result in non-uniform taxation of similar properties,” the authors said.