Critical Issues Series: Big Box Retail

This course is designed to help students understand the use of “dark stores” in the valuation of big-box retail stores and why these properties are important in many communities’ tax bases.

It is based on the 2017 white paper published by the IAAO titled, Commercial Big-Box Retail: A Guide to Market-Based Valuation.

Students have 90 days from the date they begin the course to complete the material and take the final exam.

Cancellation Policy

  • You must cancel a course in writing and on the same day as the course purchase date. To cancel a course, please send an email to
  • If IAAO receives a cancellation request after the date of purchase, the IAAO will not issue a refund.

Technology Requirements

  • Current version of Google Chrome, Firefox, Microsoft Edge, or Safari on a computer running Windows 7, 8, or 10 or Mac OS 10.11+ (El Capitan).
  • If accessing the course using a mobile device, it must be a large-screen device such as an iPhone 6+ or iPad.
Components visible upon registration.