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Last Updated: 7/13/2018

Certificate of Rent Paid (CRP): Nursing Homes

If you own, operate, or manage a nursing home, you must provide a Certificate of Rent Paid (CRP) to each resident 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 issue CRPs to residents if either of the following are true:

  • Your property is tax-exempt and you did not make payments in lieu of property taxes.
  • A resident’s entire care is paid under any of the following assistance programs:
    • Supplemental Security Income (SSI)
    • Minnesota Supplemental Aid (MSA)
    • Medical Assistance (MA, or Medicaid)
    • General Assistance Medical Care (GAMC)
Note: If assistance programs pay only part (or none) of a resident’s care, you must provide them a CRP.

When do I need to provide CRPs to residents?

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

How do I complete CRPs for residents?

For each qualifying resident, follow the instructions below when calculating lines 1 and 3 on the CRP:
 
  1. Check the appropriate box on the CRP to indicate “Nursing Home.”
  2. On line A (above line 1), enter the amount of GAMC or Medicaid you received on the resident's behalf.
  3. Multiply the number of months, or fraction of months, the resident lived in the nursing home by $490 (the assumed monthly rent for 2017, adjusted each year). Enter the result on line 1.
  4. Multiply the amount from line 1 by 0.17 (the percentage of rent considered to be property tax). Enter the result on line 3.
  5. Sign and date the CRP and include your phone number.

Can I use software to generate multiple CRPs?

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