Government Property Lease Excise Tax

Government Property Lease Excise Tax (GPLET)


Arizona State law requires anyone leasing property from a city, town or county to file an annual report and pay excise taxes for the use and occupancy of the leased property.

Under A.R.S. § 42-6204(A) and (B) lessees in Graham County are required to file a return, pay the excise taxes directly to the Graham County Treasurer’s Office and submit a copy to the government lessor on or before December 1st of each year. Late filing penalties and interest accrue after that date.


A.R.S. §§ 42-6201 through 42-6210 govern the GPLET program. If you have any questions regarding these forms, please email GPLET.