ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Tax Year 2023 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 2023. 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 |
$ 2.84 | $ 3.27 | $ 4.40 | $ 3.57 | $ 2.84 | $ 1.92 | $ 1.08 | $ 2.84 | $284.13 |
Please Note: Leases of government property improvements that meet the following criteria are subject to different GPLET rates:
See A.R.S. § 42-6203(A), the government lessor, or the GPLET Return Form, Instructions and Worksheet (Forms 82620 with Instructions and 82620-W) available from the County Treasurer or at https://azdor.gov/forms/gplet-forms for further information.