Lease Compliance Check

Process for the GPLET Lease Compliance Check

Another change in HB2213 is the creation of a process by which the Arizona Department of Revenue (ADOR) must approve certain leases for compliance with A.R.S. § 42-6203. In order to submit a new lease of government property entered into after the effective date of the Bill (Aug. 9, 2017), the following process should be followed:

1) Complete the GPLET Compliance Check form, ADOR 82620C, to request a compliance check for a lease agreement that meets the provisions of A.R.S. § 42-6203(A).

2) In order to request a compliance check, the following documentation must be submitted to the department:

• An ordinance, resolution or development agreement entered into before June 1, 2010;
• A copy of the new lease agreement entered into after the effective date of HB2213, (Aug. 9, 2017), and within 10 years after the date the development agreement, ordinance or resolution was approved by the governing body of the government lessor;
• A copy of the recorded deed of conveyance of the property to the government lessor.

3) The documentation and GPLET Compliance Check form will be submitted electronically in PDF format using a flash drive or CD to:

Arizona Department of Revenue
Local Jurisdictions District/Property Tax,
Attn: GPLET
1600 West Monroe Street,
Phoenix, AZ 85007

4) The department will review and send notification of the determination of compliance to the individual or entity who submitted the compliance check request.

5) The department’s determination of compliance may be appealed pursuant to A.R.S. § 41-1092.06.