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.
Tax Year 2022 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 2022. 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 |
$ 2.46 | $ 2.83 | $ 3.82 | $ 3.09 | $ 2.46 | $ 1.66 | $ 0.94 | $ 2.46 | $246.17 |
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.