PROP TX-DARK STORES

HB 3305 requires "dark stores" (retail spaces used solely for online order fulfillment or vacant retail space) to be taxed as active properties starting in 2026, changing how these properties are assessed for property tax purposes. This directly affects businesses operating fulfillment centers for online orders and local governments collecting property taxes. The bill amends Illinois' Property Tax Code to define "dark store" and mandates these spaces be classified as active properties for tax assessment, ending previous treatment where they might have been taxed as vacant. The change takes effect immediately upon enactment, with the new assessment method applying to taxable year 2026 and beyond.