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 project pays an excise tax (not a property tax) for up to 25 years.
• Excise tax can be abated entirely for the first 8 years if the project is located in both:
  • A Central Business District (CBD) and
  • A Redevelopment Area (RDA)

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Interested in GPLET?

Contact our Economic Development Office to explore eligibility and get support through the application process.

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