For a larger glossary of many terms used in property appraisal, please see the International Association of Assessing Officers' Glossary for Property Appraisal and Assessment .

Garage Stalls

The number of parking spaces included in all garages on the parcel.

GDP Price Deflator

The comprehensive price level index which is compiled and issued quarterly by the U.S. Department of Commerce, Bureau of Economic Analysis, and that is associated with the items comprising measures of Gross Domestic Product (GDP). The GDP Price Deflator is a measure of the level of prices of all new, domestically produced, final goods and services in an economy.


One type of computerized mapping system capable of integrating spatial data (land information) and attribute data among different layers on a base map. Also referred to as Geographical Information Systems.

Golf Course

For purpose of valuation for property taxes in Arizona only those golf courses which meet all requirements set forth in A.R.S. § 42-13152 .


A person to whom property is transferred by deed or to whom property rights are granted by a trust instrument or other document.


A person who makes a transfer of title to real estate.

Gross Leasable Area

All area within the outside walls, including lobbies, restrooms, janitor closets etc., designed for use and occupancy by the tenants.

Gross Lease

A lease in which the landlord (lessor) receives a stipulated rent amount and pays all of the operating expenses and taxes attributable to the property. A gross lease produces gross income to the lessor.