Matching Pairs Types of leases Online version Identify the different types of leases by Rachelle Bassey 1 Ground Lease 2 Sales Leaseback 3 Percentage Lease 4 Gross Lease/Flat Lease or Straight lease 5 Net Lease 6 Reappraisal Lease 7 Graduated Lease The rental of unimproved land. Any improvements made to the land will be at the tenants expense. Tenant pays a fixed rental rate plus a percentage of gross sales, gross profit or net profit. Landlord will have property reappraised at certain intervals to protect against charging rent below market rent. A property owner sells the property to an investor and then leases it back on a long term net lease. Tenant pays a fixed rental plus all or specifically defined, operating expenses. The landlord can raise the cost of the rent as protection against rising costs and inflation. Tenant pays a fixed rental amount at specified intervals