GPLET Project Dates and Tasks

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Tasks highlighted below in red are changes prompted by HB 2213

Government
Lessor		Department of
Revenue (ADOR)		County
Assessor		County
Treasurer
 
Ongoing >>
  • Government lessor maintains public database of GPLET property leases. ARS 42-6202(D).
  • Government lessor submits a current link to the public database to the DOR. ARS 42-6202(E) .
Ongoing >>
  • County assessor notifies their county treasurer and the government lessor when they become aware of a GPLET property for confirmation the improvement is included in their databases. ARS 42-6202(G).

Ongoing >>

  • ADOR places a link to the government lessor’s public database with active leases on ADOR’s website. ARS 42-6202(F).
  • ADOR determines compliant leases until June 1, 2020 for agreements, ordinances, and resolutions occurring prior to June 1, 2010 that have been agreed to by the governing body of the government lessor. ARS 42-6203(A).

August >>

  • 3rd Monday of the month: Property tax rates set. ARS 42-17151(A) (3).

October >>

  • Oct.1st: ADOR to distribute updated GPLET forms, worksheets & instructions to county treasurers. ARS 42-6204(B).

October >>

  • Oct.1st: County treasurer to make return form available to government lessor; ARS 42-6204(B).

October to December >>

  • Government lessor calculates excise tax for each prime lessee and submits return to the county treasurer; copy to the prime lessee. ARS 42-6204(B).

October to December >>

  • Taxes levied are due and payable to the country treasurer annually on or before December 1. ARS 42-6204(A)(1) .
October to December >>
  • Oct. 30th to Dec 30th: County treasurer shall pay jurisdictions within 30 days of receipt of tax payment. ARS 42-6205(B).
December >>
  • Dec1st: DOR adjusts GPLET tax rates for use in subsequent tax year. ARS 42- 6203(B)(3).
  • Dec 15th: DOR posts adjusted rates for subsequent tax year on DOR website and forwards copies to county treasurers. ARS 42-6203(B)(3).
December >>
  • County assessor reports values of GPLET properties determined as of January 1 of the next year to the Department of Education. ARS 42-13051(B)(3).
February >>
  • Feb. 15th: County treasurer‘s report due to DOR and JLBC. ARS 42-6204(F) (1) (2).
April >>
  • April 1st: Deadline for state retirement plans to notify county assessor if GPLET or if voluntary contribution will be paid . ARS 42-11102(C).
June >>
  • June 30th: Deadline for government lessor to provide county assessor with all development agreements between government lessor and the prime lessees. ARS 42- 6206(E).