Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.

Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.

NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.

Government Property Lease Excise Tax (GPLET)

The Arizona Legislature enacted several changes to the statutes relating to the Government Property Lease Excise Tax (GPLET) in House Bill 2213 during the First Regular Session (2017). The changes are effective August 9, 2017.

One of the changes impacts the database of GPLET properties which has been posted on the Arizona Department of Revenue’s website since 2010. This database will be replaced by databases published by counties, cities and towns or by government lessors posting lease agreements on a county, city or town website where the government property improvement is located.

Government lessors will provide links to their public databases to the Department of Revenue. The department will post links to the government lessors’ databases on its website.

VIEW LESSOR DATABASES HERE