The best replacement for lessee is lessor.

The best alternatives to lessee are rated as following:
★★★★★  lessor
★★★  tenant
★  lessee
★  occupant
★  leasee
★  renter
★  leasor
  licensee
  co-lessee
  lesor
  occupier
  lesser
  martin

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Google Trends

Scale is based on the average worldwide traffic of lessee in all years. Click on graph for more.
lessee
lessor
tenant