The Government Property Lease Excise Tax (GPLET) rates shown below are posted under the provisions of A. R. S. § 42-6203(B) and are for use in Tax Year 2020. Rates are quoted in dollars per square foot except parking which is quoted in dollars per parking space.
GOVERNMENT PROPERTY LEASE EXCISE TAX (GPLET) RATES
Two to Seven Story
Eight or More
Story Office Structure
Please Note: Leases of government property improvements that meet the following criteria are subject to different GPLET rates:
Leases entered into prior to June 1, 2010 -OR-
Leases subject to a development agreement, an ordinance or a resolution
That was approved by the governing body of the government lessor before June 1, 2010.
That authorized a lease based on specified conditions occurring. -AND-
The lease was entered into within 10 years after the date the development agreement was entered into, or the ordinance or resolution was approved by the governing body.
See A.R.S. § 42-6203(A), the government lessor, or the GPLET Return Form, Instructions and Worksheet (Forms 82620, 82620-I and 82620-W) available from the County Treasurer or at https://azdor.gov/forms/gplet-forms for further information.