But I then realized that isn't really the question to be asking, the better question is why would Sears think it was a good idea to move?
To get an idea of the state Sears is in I would suggest this article. Suffice to say in what looks like an improving economy Sears seems to be quite the laggard.
Gary Balter, an analyst for Credit Suisse, was blunt in his response, telling clients that the results signal "increasingly dire prospects for Sears."
So you have a large company with a significant corporate staff (about 6,200) is now, when you are going to consider moving, with the costs associated with that, the staff losses associated with that, the loss of experience and talent (at this point I am assuming after all of the changes at Sears there is not a lot of 'fat' at corporate) you are in the middle of a retail environment that might just be starting a recovery that you are not participating in and you are going to put a move in that mix. All so you can save a few bucks on your property taxes?
If you are Sears your problem isn't your taxes it's sales, you have to fix that and everything you do needs to focus on that and that alone, moving your corporate HQ isn't going to help you sell one Kennmore appliance or a single Craftsman tool.
Solve your big issues, then hold up some state for cash.