Health Facility Cash Assessment Program

Residential Health Care Facility (RHCF)

RHCFs licensed under Article 28 of the Public Health Law (PHL) are required to pay a monthly assessment on cash operating receipts as follows:

  • Six and eight tenths percent (6.8%) effective from November 1, 2012 through March 31, 2025
  • Seven percent (7%) effective from April 1, 2012 through October 31, 2012
  • Seven and two tenths percent (7.2%) effective from April 1, 2011 through March 31, 2012
  • Six percent (6%) effective from April 1, 2005 through March 31, 2011
  • Five percent (5%) effective from April 1, 2003 through March 31, 2005
  • Six percent (6%) effective from April 1, 2002 through March 31, 2003

Exempted from this assessment program are voluntary, non–profit RHCFs which are: (1) totally financed by charitable contributions, or by the income thereon, and solely dedicated to free care of low income patients; and (2) facilities dedicated solely to the care of police, firefighters, volunteer firefighters, and emergency service personnel.

New York State designated providers are required to pay an assessment on cash operating receipts on a monthly basis under the Health Facility Cash Receipts Assessment Program pursuant to Chapter 1 of the Laws of 2002 as amended by various subsequent period Chapter Laws.

Effective April 1, 2009, an electronic report must be submitted each month by designated providers, even if there were no assessable cash receipts for the reporting month.

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