NNN Deal Finder

Ground Leases, Explained — the Purest Structure in Net Lease

Dwaine Clarke · NNN Deal Finder / GCT Commercial

Published July 16, 2026

A ground lease is net lease reduced to its essence: you own dirt, the tenant owns everything standing on it, and rent arrives with no operating strings attached. It’s the structure behind the tightest caps in the market — McDonald’s and Chick-fil-A built their real estate empires on it.

The anatomy

Terms run long — 20-year bases with option chains stretching 40+ years total. Obligations are absolute-net by construction: the tenant built the improvements, so taxes, insurance, maintenance, and capital items never reach you. Escalations typically step 10% per five years, continuing through options. And at final expiration, improvements revert to the landowner (see FAQ) — a terminal-value kicker unique to the structure.

Why caps run lowest here

Stack the risk reductions: corporate credit (ground-lease tenants skew investment-grade), zero landlord capex forever, land under a proven operating business, and reversion optionality. What’s left to price is essentially credit duration and the corner’s quality. That’s why a McDonald’s ground lease trades inside almost everything else in retail — the yield is small because the risk inventory is smaller.

Subordinated versus unsubordinated

The one technical fork that matters. Unsubordinated (the overwhelming standard in single-tenant deals): your land sits senior to the tenant’s construction financing — if their lender forecloses, it inherits a tenant’s obligations to you. Subordinated: you’ve pledged your fee interest behind their loan, taking real capital risk for what had better be substantially higher rent. Rule of thumb for passive buyers: if the word subordinated appears, so should your attorney.

Underwriting the dirt

With no building to inspect, diligence concentrates: corner quality and access (the tenant’s own site-selection logic is your comp), rent versus land-residual math (what would this parcel command if re-ground-leased today?), option chain and escalation cadence, and the reversion clause. The classic mistake is treating low cap as low analysis — a 4.1% yield leaves no pricing room for a corner the traffic pattern is abandoning. Land is the security; underwrite it like a lender would.

FAQs

What happens to the building when a ground lease ends?

In the standard form, improvements revert to the landowner at expiration — you end the lease owning a building you never paid for. In practice the strong tenants renew or renegotiate long before reversion, but the clause sets negotiating leverage and adds genuine terminal value. Confirm the reversion language specifically; a few leases require the tenant to demolish instead, which is a very different endgame.

Why would a tenant agree to build on land they don't own?

Capital efficiency and site access. Chains deploy construction dollars while conserving acquisition capital, and some of the best corners in America are owned by families who will lease but never sell. The tenant gets its exact prototype on the corner it wants; the landowner gets decades of net income secured by someone else's building. Durable deals come from genuinely aligned incentives like that.

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