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.
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:
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.