Property Management

In New York, a 'percentage lease' in a commercial real estate context means the tenant pays:

AA fixed percentage of the building's assessed value as annual rent
BA base rent plus a percentage of the tenant's gross sales above a specified 'breakpoint'✓ Correct
CA percentage of the net income from their operations
DOnly a percentage of the market rent, adjusted annually

Explanation

A percentage lease (common in retail settings) requires the tenant to pay a base (minimum) rent plus a percentage of the tenant's gross sales that exceed a specified 'natural breakpoint' (where base rent divided by the percentage equals the breakpoint). This aligns the landlord's and tenant's interests — the landlord benefits if the tenant's business succeeds.

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