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Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

NOTICE: AZTaxes.gov will be unavailable on Wednesday, March 3 from 5:30 p.m. through 11:59 p.m. (midnight) for scheduled system maintenance. We apologize for any inconvenience.

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Rate Information

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Tax Year 2021 Rate Information

 

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 2021. 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
One Story
Office Structure
Two to Seven Story
Office Structure
Eight or More
Story Office Structure
Retail
Structure
Hotel/Motel
Structure
Warehouse/ Industrial
Structure
Residential Rental
Structure
All Others Parking
$ 2.39 $ 2.75 $ 3.70 $ 3.00 $ 2.39 $ 1.61 $ 0.91 $ 2.39 $238.77

 

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.
  • Leases meeting the above criteria, and that were entered into after Aug. 9, 2017 must also be submitted to ADOR for determination that they are in compliance with these provisions. Please see additional information at: https://azdor.gov/businesses-arizona/government-property-lease-excise-tax-gplet/lease-compliance-check. 

 

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.

  • See also: Average Property Tax Rate  

 

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