Marcus & Millichap is pleased to present for sale a Circle K gas station/convenience store located in Newton, Illinois. The Property features an absolute triple-net (NNN) lease structure, which ensures the tenant is responsible for all property expenses, including real estate taxes, insurance, roof, structure, and the parking lot, leaving the landlord with zero management and maintenance responsibilities. The lease is corporately guaranteed by Circle K, Inc., a subsidiary of Alimentation Couche-Tard, which maintains an investment-grade credit rating of BBB+ from S&P. With the current lease term running through June 30, 2031, the asset provides over five years of firm term remaining, supported by three additional five-year renewal options that include 7.50% rent increases at each interval. The offering highlights significant potential tax advantages through bonus and accelerated depreciation. Under the One Big Beautiful Bill Act (OBBBA), qualifying assets such as gas stations may allow investors to deduct 100% of eligible property costs in the first year of service, potentially offering substantial federal income tax savings (Consult Professional Tax Advisor). Steven Weinstock | Marcus & Millichap Illinois Broker of Record | One Mid-America Plaza Suite 200, Oakbrook Terrace, IL 60181 | Phone: 630-570-2200 | Steven.Weinstock@marcusmillichap.com | License: 471.011175