Providers and landlords should remember that organizations that own property, paid 2011 property tax or payments in lieu of property tax (PILOT) and rent living space to others — including nursing facilities and assisted living communities — must issue a Certificate of Rent Paid (CRP) to each occupant in these types of buildings no later than January 31, 2012.

If the facility is exempt from property taxes and did not make any payments in lieu of taxes, then no CRP must be provided.

Specific instructions for completing the CRPs are below; they are specific to each type of long-term care operation:

• Nursing facilities

• Assisted living communities

• Waiver programs/foster care (These instructions address the reality that individuals who have no income other than SSI and/or MSA/GRH are not eligible for rent refunds. Individuals who have other income are eligible for some or all of the income that goes for their rent.)

Phil Manz
952.851.2484
pmanz@careproviders.org

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