Courtesy photo Sen. Ed McBroom, right, listens as Escanaba City Manager Patrick Jordan speaks in support of closing the dark store loophole Wednesday.

LANSING — The Senate Finance Committee on Wednesday took testimony from Escanaba City Manager Patrick Jordan in support of Sen. Ed McBroom’s legislation that would close the so-called dark store tax loophole.

Senate Bill 26 would close the dark store loophole by revising the way property taxes are assessed on vacant big box stores and by ending the process of placing deed restrictions on closed stores, which is a method used by some businesses to lower a building’s market value. The bill remains before the committee for further consideration.

Dark store tax theory has resulted in local governments losing out on tax revenue. Some of that revenue is needed to pay for the expense of having those stores located in those communities, and McBroom’s office says applying the theory to big box stores burdens all other local businesses with those costs.

On Thursday, McBroom, Rep. Sara Cambensy, and former Marquette Township Manager Randy Girard testified before the Senate Advice and Consent Committee in opposition to the governor’s recent appointment of Victoria Enyart to the Michigan Tax Tribunal. She ruled against the city of Escanaba in its ongoing fight with Menards over dark store tax theory earlier this year, and the Escanaba city council recently passed a resolution opposing her reappointment.

“Ms. Enyart has a troubling history of supporting the dark store loophole, time and again ruling in favor of multinational corporations’ bottom lines over local governments trying to offer public services with dwindling resources, and local businesses who can’t get the same tax break,” said McBroom. “The U.P. deserves a tax tribunal that puts the interests of the people first, not ­conglomerates.”

Girard said when Marquette Township filed a case before the tribunal in 2012, Enyart said the township should “not bother to file; I’ve already made my decision.”

McBroom said he introduced a motion during the committee hearing to disapprove Enyart’s nomination, but the motion did not pass.