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Last Updated: 12/1/2017

Certificate of Rent Paid (CRP): Assisted Living Facilities

All rental property owners, managers or operators must provide a Certificate of Rent Paid (CRP) to each person who rented from them during the previous year unless the property is tax-exempt.

You must give each renter a CRP by Jan. 31, 2017, if you’re a landlord and property tax (or “payment in lieu of property tax”) was payable in 2016. Renters need the CRP to apply for the state Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund (“renter’s refund”).

This CRP requirement also applies to assisted living facilities. However, if your facility is exempt from property tax, do not give CRP forms to your residents. (People who live in tax-exempt facilities are not eligible for the renter’s refund.)

How to complete the CRP for assisted living facilities

If payments from residents include amounts for non-rental services, (such as meals or medical care), use this alternative method when calculating lines 1 and 3 on the CRP form:

  • Determine the total property tax paid on the facility.
  • 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 only part of the year, multiply the result by the percentage of the year that the resident occupied the unit. Enter this prorated amount on line 3.
  • Divide the amount from line 3 by 0.17 (the percentage of rent that is considered to be property tax).
  • Enter the result on line 1. Note: This amount must not exceed the total amount actually paid by the resident during the year.

If the above calculations don’t result in what appears to be a reasonable room rent, contact us for assistance. For example, you might come up with an unreasonably low rent amount for a new building where property tax is based solely on the value of the land (without buildings or improvements), or if you make payments in lieu of property taxes.

For detailed information and a copy of Form CRP, see Landlord Instructions for Form CRP.

You may buy computer software to generate multiple CRPs. View a list of CRP Software Products.

If you need help filling out a CRP or a Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund return (Form M1PR), call our general assistance number at 651-296-3781 or 1-800-652-9094.