On Friday, October 20, the Michigan Supreme Court declined to hear the appeal brought by big box retailer Menards. This means the Appeals Court ruling against Menards will stand as precedent.

In May of 2016, the Michigan Court of Appeals found that the Michigan Tax Tribunal had committed an error of law in how they determined the value of the Menards store in Escanaba, Michigan. Friday’s ruling means the Tax Tribunal will need to allow more evidence in determining the taxable value of a large retail store.

The Michigan Municipal League estimates local units of government have lost over 100 million dollars since 2013 in revenue due to Tax Tribunal rulings over the past seven years because big box retail stores were allowed to successfully claim their stores should be valued as if they were out of business or a “dark store” even while their stores were full of customers.