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Lease Terms

Ground Lease

Long-term lease of land only — tenant owns building improvements on land owned by the lessor.

Full Definition

A ground lease separates land ownership from building ownership. The land owner (lessor) leases the land long-term (typically 40-99 years) to a tenant (lessee) who builds and owns the improvements. At lease end, the improvements typically revert to the land owner. Ground leases trade at tight cap rates because the land owner has minimal risk.

Example

McDonald's signs a 20-year ground lease on a corner lot. McDonald's builds and owns the restaurant building. The lessor receives monthly land rent. After 20-30 years, the building reverts to the lessor.

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