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Last Updated: 7/13/2018

Certificate of Rent Paid (CRP): Assisted Living Facilities

If you own, operate, or manage an assisted living facility, you must provide a Certificate of Rent Paid (CRP) to each renter if either of the following are true:

  • Property tax was payable in 2017 on the property.
  • You were not required to pay property tax, but you made payments in lieu of property taxes.

Do not provide CRPs to your renters if your property is tax-exempt and you did not make payments in lieu of property taxes.

When do I need to provide CRPs to my renters?

You must give each resident a CRP by Jan. 31, 2018.
 

How do I complete CRPs for assisted living facility residents?

You should not include payments for nonrental services, such as meals or medical care, when completing CRPs for qualifying residents. Follow the instructions below when calculating lines 1 and 3 on the CRP:
 
  1. Check the appropriate box on the CRP to indicate “Assisted Living” or “Intermediate Care Facility,” whichever applies.
  2. Determine the total property tax paid on the facility.
  3. Divide that amount by the number of rental units:
    • If the resident lived in your facility for the full year, enter the result on line 3.
    • If the resident lived in your facility for part of the year, multiply the result by the percentage of the year the resident occupied the unit. Enter this prorated amount on line 3.

   4.   Divide the line 3 amount by 0.17 (the percentage of rent considered to be property tax). Enter the result on line 1.

    • The amount on line 1 must not exceed the total amount actually paid by the resident during the year.

   5.   Sign and date the CRP and include your phone number.

What if my result above does not appear to be a reasonable room rent?

Contact us for assistance.
 

Can I use software to generate multiple CRPs?

Yes. For a list of certified software products, see Software for Generating CRP Forms.