Government Property Lease Excise Tax (GPLET)

Lower Your Property Tax Burden

The Government Property Lease Excise Tax (GPLET), established by the State of Arizona, is a redevelopment incentive that can significantly reduce operating costs for qualifying development projects in Mesa. Instead of paying real property tax, qualifying projects pay a reduced excise tax based on building type and square footage.

How GPLET Works

  • Property ownership is transferred to the City of Mesa.
  • The city leases the property back to the developer or business.
  • The developer or business pays an excise tax (not a property tax) for up to 25 years.
  • Excise tax can be abated entirely for the first eight years if the project is located in both:
    • A Central Business District (CBD) and A Redevelopment Area (RDA)

Visit the Arizona Department of Revenue website to learn more.

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