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Is the rental of commercial real property taxable?

Commercial Property rental taxable
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Is the rental of commercial real property taxable?

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Yes, commercial rentals are taxable at 1.5% for Gilbert and 0.5% for the County for a combined total of 2.0%. Please download the following Commercial and Residential Rental Tax Guidelines in .pdf format.

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The rental of commercial real property is not taxable in the Town of Oro Valley; however the County assesses a .5% tax on the rental of commercial property.

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Yes, commercial rentals are taxable at 2.2% for the City of Surprise and 0.5% for the County for a combined total of 2.7%.

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