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301 West Jefferson Street
Paul D. Petersen Phoenix, Arizona 85003
Phone: (602) 506-3406
Assessor www.inaricopa,gov/assessor
Mar icopa County
June 2, 2015
Ms. Fran McCarroll, Clerk of the Board
Maricopa County Board of Supervisors
301 West Jefferson, 10th Floor
Phoenix, Arizona 85003
Re: Arizona State Retirement System ("ASRS")
Dear Ms. McCarron:
Enclosed is a copy of the 2015 Government Lease Excise Tax Form for the Arizona State Retirement
System C`ASRS"), Under A.R.S. § 42-11102(C), the "ASRS" may elect to have the taxes on Its income
producing properties based upon their full cash value as determined by this Office ("voluntary
contributions') or pursuant to A.R.S. § 42-6201 et seq., it may provide for a government property lease
tax ("GPLET"). The ASRS has timely notified the Assessor's Office that it is electing to have its sole
property in Maricopa County taxed under the GPLET framework for tax year 2015. That property Is a
high-rise office building located at 3300 N. Central Ave, Phoenix (APN #118-37-021P).
The enclosed Form submitted by the "ASRS" contains the property data necessary for the computation of
the lease tax, as well as the total computed tax, which is due and payable to the Treasurer on or before
December 1, 2015. The form (Government Property Lease Excise Tax Form) was completed and
approved by representatives of the "ASRS". We have checked the computation on the 2015 reporting
form against A.R.S. 42-6201 et seq. including prior years, as well as coordinated with the County
Treasurer's Office. We have found it to be accurate. This year the ASRS reporting Form states tax due
for 2015 to be $111,398.00.
As we have done in prior years, my office will coordinate with you to have this item placed on the next
available Board of Supervisors agenda, If there are any questions, please call Thomas Rief in my office
at (602) 506-7219.
Sincerely,
/
Timothy Boncoskeyn Chief Deputy AsSessor
for
Paul D. Petersen; Maricopa County-AS- sessor
Enclosure
cc: Charles "Hos" Hoskins; Treasurer
Patrick Irvine; Ferinemore Craig, P.C.
Michell Miles; CI3RE
Thomas Rief; Assessor's Office
I MAR1COPA COUNTY ASSESSOR'S Orrin
Government Property Lease Excise Tait Form
205 Reporting Period
Owner Name: Atiree!i_Sh!te, Refit-0110i SyAleill
- _
Owner Mailing Address: Arii:C Lt Slew lierirciectit Sy.;leal,- de CLIRE, inc., 3300 N Central AMU%
Saiie1100,1410-cirk, i'VZ 35012
Contact Person: . Michell Patricia Mifos, Senior field Estate Manager - . ..
602-279-4948 or michclidnitestii)cbrc.eont
Government Property Lease information:
Elementary Property Address School [A,R.S.42-8204(13)1j: District: 3300 N emus! AMMO, Phoenix, Arizona 85012_ .
_ _ .
.
Original Certificate of Occupancy Dale EARS. 424204(3)4P ...
Lease, Development Agreement or Aquisitien Date [ARS. 42-6203(01: I. APRIL 1980
Gross Building Space (S.F.) [A.R.S. 42-0201(3)1: 2. AUGUST 1992
Gross Building Space Occupied by Fund: 3. 363,655 '
Gross Building Space Leased to Non-Governmental Parties: 4. 190,733
For Office Buildings, Number of Floors Above Ground 0,R.s. 42-5203(A)): 3... .1324i _ -
Property Predominant Use (at least 85% of gross building area as one use) and
If no predominant use, list uses & Gross Building Space (S.F..) of each use. 7. OFFICR_ , _ _
(if additional space Is needed, attach page) IA.R.S. 42-6203(G)]: 8.
Number of Parking Spaces In a Parking Garage or Deck [A.R.S. 42-62031:
Number of Parking Spaces Leased In a Parking Garage or Deck 9. 1055
10. 453
Abatement Certification:
Claim of Exemption [A.R.S. 4242081:
Claim of Abatement [A.R,S. 42-6209]: II. --
12 ..__ _
Government Property Lease Excise Tax Computation:
Properly Lease Excise Tax Rate [A.R.S. 42-6203(A)j:
Age of Properly Factor [AR 5. 4243203(B)J; 13.51.75 • .
Property Outside of Redevelopment Area Factor [A.R.S. 42-6203(13)j, if after 6/30/08: 14._. 40%. ;
Special Rate for Leases/Agreements Predating 411/85 [A.R.& 42-0203(E)j: 15.
Special Location Factor; Redevelopment Area [A.R.s. 42-6203(F)]; _ 16. . _ _ --
Pro Rata Adjustment for Partial Year EARS. 42-8203(H).1: 17. _ --
. IX. . _ _ _ .
Lease Excise Tax Due on Leased Gross Building Space:
Additional Lease Excise Tax Due on Leased Gross Building Space: 19a. $93,269
19b.
Tax @ $1001 Parking Space [A.R.S. 42-0203(A)(8)]:
453 non-State Gov't spaces @ $100/per e $ 45,300 x 40% 20 $18,120
Total Tax Due:
21. $111,339
(The computed faxes are due and payable to The Treasurer on or before December 1, 2015.)
I am an authorized representative of the owner and] certify that the information reported herein
Is true to the best of may knowledge.
Name (Print): . .Michelf Patricia Miles_ _ SI gnaturp: ..___ -7.-hy ,••_, b,„,...- •• "111 p )itiliir
Title: _ Senior _ Tteal Estate Manager Date: 5/412015
FENNEMORE CRAIG. RC
2394 East Ca melba& Road. Suite 61i
Phoenix, Arizona 85016-3429
!Arm 916-5000
Patrick Irvlho Law Offices
Direct Phone: (602) 916-5406 Denver (303) 291-3200
Direct Fax: (602) 9 / 6-5606 Las Vegas (702) 692-8000
pirvIa4felaw,com Nogales (520) 281-34Rn
Phoenix (602) 916-5000
Reno (775) 788,2200
Tucson (520) 879-6800
May 28, 2015
VIA MAIL and EMAIL (RiefT@mailanarieopa.gov )
Mr. Thomas J. Rief Mr. Paul D. Petersen
Ownership and GIS Manager Marieopa County Assessor
301 West Jefferson 301 W. Jeffersor.
Phoenix, Arizona 85003 Phoenix, Arizona 85003
Re: Arizona State Retirement System
Parcel #118-37-021P; 3300 N. Central, Phoenix, Arizona
Dear Messrs, Rief and Petersen:
This firm represents the Arizona State Retirement System ("ASRS"), which is the owner
of the parcel listed above, located at 3300 N. Central, Phoenix, Arizona. ASRS has elected to
pay a government property lease tax with respect to this property, Enclosed is a completed
reporting form for the 2015 reporting period. ASRS will pay the computed tax on or before
December 1. 2015.
Please call me if you have any questions.
Sincerely,
Enclosure
cc: Michell Miles, CBRE
3300 N. Central Ave., Ste. 1100
Phoenix, Arizona 85012
. A 13 space) --..,..„ ) 100.00 100.00 80.00 50.00 40.00 20.00 0.00 - 100.00 80.00 60.00 40.00 20,00 0.30 - 80.00 80.00 60,00 40.00 20.00 0.00 _ 150.00 120.00 90,00 60,00 30.00 0.00 0.00 80.00 80,00 50.00 . 40.00 20.00 0.00
Col. Parking Structure Spaces .-.._
(per $
42-6203
12 others ft.) so. 1.00 1.00 0,80 0.60 0.40 020 0.00 1.00 0.83 0.60 0.43 0.20 0.00 0.80 0.80 0.60 0.40 0.20 0.00 1.50 1.20 0,90 0.60 0.30 0.00 0.00 030 0.80 030 0.40 0.20 0,00
Col, All (per $
A.R.S.
11 ft.)
TO Residential Rental structure sq. 0.50 0.50 0,40 0.30 0.20 0.10 0.00 0.50 0.40 0.30 0.20 0.10 0,00 0.40 0.40 0.30 0.20 0.10 0.00 0.75 0.60 0.45 0.30 0.15 0.00 0.00 0.40 0.40 030 0.20 0,10 0.00
Col. (per $
SUBJECT 10 ft)
Warehouse Industrial structure sq. 0.75 0.75 0.60 0.45 0.30 3.15 0,00 0.75 0,60 0.45 0,30 0.15 0.00 0.80 0.60 0,45 0,30 0.15 0.00 1.125 0.900 0.676 0.450 0.225 0.000 0.00 030 0,60 0.45 D.30 0.15 0.00
Col. (per $
/
8 / Hotel Motel structure ft.) sq. 1.50 1,50 1.20 0.90 0.60 0.30 3.00 1.50 120 0.90 0.60 0.30 0.00 1.20 1.20 0.90 0.60 020 0.00 2.25 1.80 1.35 0.90 0.46 0.00 0.00 1.20 1.20 0.9D 0.60 0,30 0.00
PROPERTIES Col. $
(per
8 Retail structure ft.) sq. 1.50 1.50 1,20 leo 030 0.30 0.00 1.50 1,20 0.90 0.60 0,30 0,00 1.20 1.20 0.90 0.60 030 0.00 2.25 120 1.35 0.90 0.45 0.00 0.00 1.20 1.20 0.90 0.60 0.30 0.00
for Col. 5
- (per
A
7 or more stories * structure g.b.$) 1.75 1,75 1.40 '1.05 0.70 035 0.00 1.75 1.40 1.05 0.70 0,35 0,00 1.40 1.40 1.05 0.70 035 0.00 2.625 2,100 -1.575 1.050 0.525 0.000 0.00 1.40 1.40 0.70 0.00
CHART Col. Eight Office (* $
6 to * g.b.$) 4
Col. Two- seven- stories office structure 51.25 1.25 1.00 0.75 0.50 0_25 0.00 1.25 1.00 0.75 0.50 0.25 0.00 1.00 1.00 0.75 0.50 0.25 0.00 1.875 1.500 1.126 0.750 0.375 0.000 0.00 1.00 1.00 0.75 0,50 0.25 0.00
RATE (*
- 5 *
TAX Col. One- story office structure g.b.$) 1.00 1.00 0.80 0.80 0.40 0.20 0.00 1,00 0.80 0.60 0,40 0.20 0,00 0.80 0,80 030 0.40 0.20 0.00 1.50 1.20 290 0.60 0.30 0,00 0.00 0.80 0.80 0.60 D.40 3.20 0.00
(" $
EXCISE 4 Percentage excise rate of age 0) -- 100.0% % 80.0 50.0% % 40.0 20.0% 0.0 100,0% 80.0% % 60.0 % 40.0 20.0% 0.0 80.0% 800% % 60.0 40.3% 20.0% 0.0 150.0% % 93.0% 60.0% °A 30.0 0.0 % 0.0 80.0% 80.0% 60.0% % 40.0 20.0% 0.0
Col. of tax (by of c 120.0
LEASE 3 of original 0 9.99 19.99 29.99 39.99 49,99 more 9,99 19.99 29.99 39.99 49.99 more 9.99 19.99 28.99 39.99 49.99 more 9.99 19.99 29.99 39.99 49.99 more 7,99 9-99 19.99 29.99 39.99 more
Col. Date Issuance of C (years ago) - - - - or 0- - - or 0- - - - or 0- 10- - - - or 0- - 10 - - 40-49.99 or
of 0 10- 20 30- 40 50 10 20- 30- 40 50 10- 20 30 40 50 20 30 40 50 8- 20 30 50
PROPERTY 2 Col. Start of Lease - or On After 04-0'1- 1985, or On After 04-01- but before 05_30- 1996, Before 05-01- 2010. or On 06- 30-1996. Crier After 04-01- 1985.
Date 1985 After
•
a (D) area % and tax 'slum" area. % and
1 of value a & "slum° 100 for a conshoted aclevetopment dated after "Central District" 100 for (09/2013)
CoL Location Property a of Redevelopment (without % 00 42-6209(A)(1) of Redevelopment 42-6203(C) a of "blighted" min. increase) eligible 42-5203(E) of "blighted" and 42-6203(C) a min. Increase
GOVERNMENT rate -t increase). Outside a abatement. Outside agreement 06-30-1996. Business a eligible abatement.
Tax Inside Area Min- § Area. § inside or (with value not § or Imps per from § Inside with value is 82620-W
For 2013 Row I Row 2 Row 3 Row 4 Row 5 DOR