IL HB3305

Requires "dark stores" to be assessed for property tax purposes as active properties beginning in taxable year 2026, preventing owners from claiming lower valuations based on vacancy or limited use

Defines "dark store" as a retail space used solely to fulfill online orders or a vacant retail space

Amends the Property Tax Code by adding a new Division 22 to Article 10 specifically addressing dark store assessments

Takes effect immediately upon becoming law