The correct method of property assessment valuation of Big Box stores has been challenging and controversial. There is a tremendous amount of discussion taking place regarding an appropriate valuation methodology. Appeal tribunals and courts have made significant rulings based upon what has been labeled the “Dark Store” approach, causing significant challenges for taxing jurisdictions who were caught off-guard and must issue large refunds after the fact. The presenters will share their experiences on the landmark changes in the assessments without the use of typical adversarial process. A valuation methodology including practical examples will be discussed.