Government Property Lease Excise Taxhttps://www.investinphoenix.com/grow-expand/finance-solutions/gpletGovernment Property Lease Excise TaxGPLET is an economic tool used to facilitate revitalization through reductions and/or abatement of the excise tax. Development projects in the Central Business District and Redevelopment Area can use this tool to help revitalize communities and create modern developments with the community in mind.<div class="ExternalClass97494A47DD2F44BB81D2A4B69533A292"><h1>​A Tool for Redevelopment​<br></h1><p></p><p>The State of Arizona established the Government Property Lease Excise Tax (GPLET) as a tool to initiate development by reducing the operating costs of a project by substituting an excise tax in place of real property tax. The state statute establishes an excise tax for the building type of use and is calculated on the gross square feet of the building.</p><p>Currently state law dictates that excise tax does not continue for more than 25 years and requires that the land and improvements made to the land be conveyed to a government entity and leased back for private use. Properties located within a Central Business District and Redevelopment area are eligible for abatement of​ the excise tax for the first 8 year​s after the certificate of occupancy of the building is issued.<br></p><p>​When utilizing GPLET, the City requires developers to adhere to the specific council-adopted policies before applying for development assistance. Click on the links below to review city polices:</p><p>- <a href="/Documents/GPLET-Policy-CBD-and-RDA.pdf" target="_blank" title="Link to the City of Phoenix GPLET CBD & RDA Policy">Policy for properties within the Central Business District (CBD) and a Redevelopment Area (RDA)</a><br></p><p>- <a href="/Documents/GPLET-Policy-Only-RDA.pdf" title="Link to the City of Phoenix GPLET Only RDA Policy" target="_blank">Policy for properties within a Redevelopment Area (RDA) only​</a><br></p><br></div>/images/CItyscapeGPLET.jpg/images/CItyscapeGPLET.jpggpletGovernment Property Lease Excise TaxFinance Solutionsgrow-expand/finance-solutions/gplet

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AZDOR GPLEThttps://www.investinphoenix.com/Lists/DynamicPageSections/DispForm.aspx?ID=321AZDOR GPLET<div class="ExternalClass56D16D76DFFC455187739E72B2DD6756"><div>The Arizona Department of Revenue (AZDOR) tracks GPLET projects and their associated rates. Find information about the projects or get in contact with the Department of Revenue to learn more about their database.</div><p><br></p></div>101See Morehttps://azdor.gov/business/government-property-lease-excise-tax-gplet/lessor-database_blank_selfAZDOR GPLET DatabaseGP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254dahttps://www.investinphoenix.com/Lists/DynamicPageSections/Attachments/321/AZDOR-Redirect.pngSimpleLeftBlockLeft
City of Phoenix GPLET Parcel Databasehttps://www.investinphoenix.com/Lists/DynamicPageSections/DispForm.aspx?ID=320City of Phoenix GPLET Parcel Database<div class="ExternalClass81A8E56E85504D47834285375239C80A"><h1>City of Phoenix GPLET Parcel Database​<br></h1><div class="ExternalClassF7388A97E8344413BCC97576D7A0E94D">Click on the following links below to review the list of parcels subject to GPLET statutes. To view copies of the documents for each parcel subject to the tax, please search using the city contract number or the Maricopa County Recorder’s number provided. Links to the applicable search pages are provided below under the "More Information" section.<div><br></div><div>In addition, you will find information on parcels not subject to the tax including exempt parcels, parcels in abatement and parcels that have a City Council approved development agreement authorizing the use of GPLET.</div><div><br></div><div>Per the provisions of A.R.S. 42-6202, leases that are exempt under ARS 42-6208, and in this case specifically A.R.S. 42-6208(15), residential rentals if the prime lessee is the occupant, and the provisions of the Privacy Act of 1974, codified at 5 USC 552a, the city has not listed any exempt public housing leases.</div><div><br></div><div><a href="/Documents/Parcels%20subject%20to%20Excise%20Tax.pdf" target="_blank">- Parcels subject to Excise Tax</a><br></div><div><a href="/Documents/Parcels%20in%20abatement%20period.pdf" target="_blank">- Parcels in abatement period</a><br></div><div><a href="/Documents/Parcels%20that%20are%20exempt.pdf" target="_blank">- Parcels that are exempt</a><br></div><div><a href="/Documents/Parcels%20with%20development%20agreements.pdf" target="_blank">- Parcels with development agreements</a><br></div></div></div>102_self_selfGP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254daNoMediaTextBlock
Application for Development Assistancehttps://www.investinphoenix.com/Lists/DynamicPageSections/DispForm.aspx?ID=466Application for Development Assistance<div class="ExternalClassA655DE9A18B44359BF89BD288AC614EF"><p>​Find out how the City of Phoenix GPLET Application Process works. Phoenix Community and Economic Development team has provided a concise overview of th​e process with a guide to the application.​<br></p></div>103Learn Morehttps://www.investinphoenix.com/grow-expand/finance-solutions/development-assistance_self_selfGP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254dahttps://www.investinphoenix.com/Lists/DynamicPageSections/Attachments/466/2019-Downtown-Block23-1.jpgColorblockRightGreenBlockRight
Phoenix Workforce Housing Income Levelshttps://www.investinphoenix.com/Lists/DynamicPageSections/DispForm.aspx?ID=421Phoenix Workforce Housing Income Levels<div class="ExternalClassA29CBA7ABFAF40A686B5C88D2EBACC55"><p>As part of many of our GPLET projects, our city council has created language to ensure our community is able to afford the newer developments in Downtown Phoenix. Workforce housing is defined as 80%-120% of AMI for the latest Fiscal Year HUD has released the data. Follow the link below to see what the current income limits are for workforce housing in Phoenix.​</p></div>105Discover Morehttps://www.investinphoenix.com/Documents/AMI-Table_CURRENT.pdf_blank_selfPhoenix Workforce Housing Income LevelsGP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254dahttps://www.investinphoenix.com/Lists/DynamicPageSections/Attachments/421/Skyline-Lofts.jpgImageLeftBlockLeft
Government Property Lease Excise Tax Policy (CBD and RDA)https://www.investinphoenix.com/Documents/GPLET-Policy-CBD-and-RDA.pdfGovernment Property Lease Excise Tax Policy (CBD and RDA)250GP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254daMore Informationapplication/pdf DocumentPage
Government Property Lease Excise Tax Policy (Only RDA)https://www.investinphoenix.com/Documents/GPLET-Policy-Only-RDA.pdfGovernment Property Lease Excise Tax Policy (Only RDA)255GP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254daMore Informationapplication/pdf DocumentPage
Workforce Housing AMI (2010-2024)https://www.investinphoenix.com/Documents/Historic-AMI-Data (2010-2024).pdfWorkforce Housing AMI (2010-2024)300GP0|#f3745c0e-6756-416d-a41f-7297af5d70af;L0|#0f3745c0e-6756-416d-a41f-7297af5d70af|Downloads;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254daMore InformationBusiness Informationapplication/pdf DocumentPage
Arizona Revised Statutes (Title 42)https://www.investinphoenix.com/Lists/Links/DispForm.aspx?ID=91Arizona Revised Statutes (Title 42)301https://www.azleg.gov/arsDetail/?title=42_selfGP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254daMore InformationCED-LinksPage
Excise Tax Rate Schedule (DOR)https://www.investinphoenix.com/Lists/Links/DispForm.aspx?ID=92Excise Tax Rate Schedule (DOR)302https://azdor.gov/business/government-property-lease-excise-tax-gplet/rate-information_selfGP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254daMore InformationCED-LinksPage
Arizona Department of Revenue GPLET Sitehttps://www.investinphoenix.com/Lists/Links/DispForm.aspx?ID=93Arizona Department of Revenue GPLET Site303https://azdor.gov/businesses-arizona/government-property-lease-excise-tax-gplet_selfGP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254daMore InformationCED-LinksPage
Maricopa County Recorders Officehttps://www.investinphoenix.com/Lists/Links/DispForm.aspx?ID=94Maricopa County Recorders Office304https://recorder.maricopa.gov/recdocdata/_selfGP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254daMore InformationCED-LinksPage
City Clerk Public Records Searchhttps://www.investinphoenix.com/Lists/Links/DispForm.aspx?ID=95City Clerk Public Records Search305https://www.phoenix.gov/cityclerk/services/public-records-search_selfGP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254daMore InformationCED-LinksPage
Contacthttps://www.investinphoenix.com/Lists/DynamicPageSections/DispForm.aspx?ID=23Contact<div class="ExternalClass4ED488CF55354403B3C662E41F21C8BB"><div class="h3 text-center"><a href="/contact-us">For more information, fill out our Contact Us form and we’ll connect you with the right expert!</a>​​​​<br></div></div>1000GP0|#effd6ef1-1a04-4dfe-8f4b-ca0836d3acea;L0|#0effd6ef1-1a04-4dfe-8f4b-ca0836d3acea|Procurement;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#44fe0eda-09ce-479c-b4c2-857c22a3cf85;L0|#044fe0eda-09ce-479c-b4c2-857c22a3cf85|FTZ;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#7836777a-a681-4cab-b8e6-29f3c029488f;GPP|#2c09ba93-0ede-464d-9ecb-2df38f98bbca;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#704ee905-c381-41b9-9532-3cbd33db31dd;L0|#0704ee905-c381-41b9-9532-3cbd33db31dd|PHX-Hermosillo Office;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#7836777a-a681-4cab-b8e6-29f3c029488f;GPP|#2c09ba93-0ede-464d-9ecb-2df38f98bbca;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#fb70a60a-9b66-45fc-ad7f-087333861b77;L0|#0fb70a60a-9b66-45fc-ad7f-087333861b77|International Business Development;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#7836777a-a681-4cab-b8e6-29f3c029488f;GPP|#2c09ba93-0ede-464d-9ecb-2df38f98bbca;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#9c9129a8-7d2b-4ed7-9b0b-133e80793d70;L0|#09c9129a8-7d2b-4ed7-9b0b-133e80793d70|Export ＆ 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E-Commerce;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#0178660a-2b0f-4b02-897d-005a16bfb424;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#7836777a-a681-4cab-b8e6-29f3c029488f;L0|#07836777a-a681-4cab-b8e6-29f3c029488f|International;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#2c09ba93-0ede-464d-9ecb-2df38f98bbca;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#73083596-ec2d-469b-a40b-c22c44f3ae1f;L0|#073083596-ec2d-469b-a40b-c22c44f3ae1f|Aviation;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#0178660a-2b0f-4b02-897d-005a16bfb424;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#e2d485c3-6d0a-4ce3-9e2e-d889a0c572e2;L0|#0e2d485c3-6d0a-4ce3-9e2e-d889a0c572e2|Advanced Business Services;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#0178660a-2b0f-4b02-897d-005a16bfb424;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#85c1b122-77ff-4a1a-add7-cd64cb1b7ec5;L0|#085c1b122-77ff-4a1a-add7-cd64cb1b7ec5|Circular Economy;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#0178660a-2b0f-4b02-897d-005a16bfb424;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#3b43f82e-a160-44d5-b7a0-ce9903ce377c;L0|#03b43f82e-a160-44d5-b7a0-ce9903ce377c|Emerging Technology;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#0178660a-2b0f-4b02-897d-005a16bfb424;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#d5d3b476-c03a-47bb-ba29-aee4ef515eb5;L0|#0d5d3b476-c03a-47bb-ba29-aee4ef515eb5|Advanced Manufacturing;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#0178660a-2b0f-4b02-897d-005a16bfb424;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#09ad0531-8eea-46bc-ad6c-f3e0d90de66a;L0|#009ad0531-8eea-46bc-ad6c-f3e0d90de66a|Del Rio;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#9b756e7d-3a95-4121-819b-74d055e8995a;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#3a6d35a2-9638-4cec-934d-80484d37f3ad;L0|#03a6d35a2-9638-4cec-934d-80484d37f3ad|State ＆ Local Business Programs;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#331dd7e2-2aea-453b-9060-48bd237505f1;L0|#0331dd7e2-2aea-453b-9060-48bd237505f1|Workforce;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#91a31e15-3e39-4dcc-a409-39ea062b4d49;L0|#091a31e15-3e39-4dcc-a409-39ea062b4d49|Employee Development ＆ Training Programs;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#331dd7e2-2aea-453b-9060-48bd237505f1;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#908c86b8-63b7-4d8e-b713-6343bca9a626;L0|#0908c86b8-63b7-4d8e-b713-6343bca9a626|Phoenix Work4orce;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#91a31e15-3e39-4dcc-a409-39ea062b4d49;GPP|#331dd7e2-2aea-453b-9060-48bd237505f1;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#c0904440-c6f4-45ee-9543-0f4f57966535;L0|#0c0904440-c6f4-45ee-9543-0f4f57966535|Downtown;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#2c09ba93-0ede-464d-9ecb-2df38f98bbca;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#89966dd6-dc2b-422a-b82e-2788e4d0804f;L0|#089966dd6-dc2b-422a-b82e-2788e4d0804f|GPLET;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#5e744744-fc23-4274-abba-2c675940dcdd;GPP|#fe7ee8cd-243d-46b1-9fb1-97839d7062c8;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254da;GP0|#9ed8514a-ae33-4f37-b454-8c26403d537b;L0|#09ed8514a-ae33-4f37-b454-8c26403d537b|Development 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