Arizona voters approved Proposition 207 (adult use marijuana) in the 2020 General Election. For more information, click here.

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Government Property Lease Excise Tax (GPLET)

The Arizona Legislature enacted several changes to the statutes relating to the Government Property Lease Excise Tax (GPLET) in House Bill 2213 during the First Regular Session (2017). The changes are effective August 9, 2017.

One of the changes impacts the database of GPLET properties which has been posted on the Arizona Department of Revenue’s website since 2010. This database will be replaced by databases published by counties, cities and towns or by government lessors posting lease agreements on a county, city or town website where the government property improvement is located.

Government lessors will provide links to their public databases to the Department of Revenue. The department will post links to the government lessors’ databases on its website.

VIEW LESSOR DATABASES HERE