Lease Types and Structures

Modified Gross Lease

A hybrid lease structure that splits property tax, insurance, and CAM responsibility between landlord and tenant — falling between a full gross lease and a triple net lease.

Home Glossary Lease Types and Structures Modified Gross Lease
Definition

A modified gross lease is a hybrid lease structure that splits operating expense responsibility between landlord and tenant, rather than assigning it entirely to one party as in a gross lease or triple net lease. The specific split varies by deal — common versions have the landlord cover property taxes and insurance while the tenant pays CAM, or vice versa.

How the split typically works

Because "modified gross" isn't a standardized structure, every lease defines the split differently — there's no substitute for reading the actual expense clause. A common version: the landlord covers property taxes and building insurance (the two costs largely outside the tenant's control), while the tenant pays CAM and utilities.

Another common version splits along a base-year model: the tenant pays a fixed rent that covers the landlord's operating costs as of the lease's first year, then reimburses any increases above that baseline in later years — effectively starting as gross and becoming more like NNN over time.

Common expense splits

ExpenseCommon landlord responsibilityCommon tenant responsibility
Property taxesOften landlordSometimes tenant, pro-rata
Building insuranceOften landlordSometimes tenant, pro-rata
CAMSometimes landlordOften tenant, pro-rata
UtilitiesRarely landlordAlmost always tenant

What to watch for before committing

No standard definition

"Modified gross" means something different in every lease — read the actual expense allocation clause rather than assuming a standard split.

Base-year mechanics

If the lease uses a base-year model, confirm exactly which costs are measured in that base year and how increases are calculated afterward.

Double-counting risk

Confirm the landlord isn't billing a cost through both base rent and a separate pass-through — ask for an itemized breakdown.

CAM audit rights

If you're responsible for any pass-through costs, negotiate the right to review the landlord's actual expense documentation.

Comparing across buildings

Because the split varies, comparing two "modified gross" quotes requires normalizing each to the same all-in cost basis.

Escalation interaction

Confirm how the lease's escalation clause interacts with the expense split — some leases escalate the fixed rent portion separately from pass-through costs.

When you need to know this

  • Negotiating a multi-tenant industrial lease — where a fully gross or fully NNN structure doesn't fit the building's cost-sharing setup
  • Comparing quotes across buildings — needing to normalize different modified gross structures to a common cost basis
  • Base-year lease negotiations — understanding how future expense increases will be calculated and billed
  • Multi-year lease planning — budgeting for potential cost increases above a negotiated base year

Frequently asked questions

What is a modified gross lease? +
A modified gross lease splits operating expense responsibility between landlord and tenant, rather than assigning taxes, insurance, and CAM entirely to one party. The specific split is negotiated per lease and varies significantly across properties.
Is a modified gross lease better than triple net? +
Neither is inherently better — it depends on the specific split, the base rent quoted, and how much cost predictability the tenant wants versus how much risk the landlord is willing to absorb. Always compare all-in cost, not the label.
What is a base-year expense clause? +
A base-year clause sets the tenant's fixed rent to cover the landlord's operating costs as measured in the lease's first year. If those costs rise in later years, the tenant pays the increase above that base-year level.
Can I negotiate which costs are included in a modified gross lease? +
Yes. The expense split is negotiable before signing — tenants can often push for landlord responsibility over less-controllable costs like taxes and insurance while taking on CAM, or negotiate caps on any pass-through increases.

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