Navigate Up
Sign In
Last Updated: 12/1/2017

Certificate of Rent Paid (CRP): Nursing Homes

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”). 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 nursing homes. 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.)
 

No CRP is needed for residents whose total care is paid through assistance programs

If a resident’s entire care is paid under certain government assistance programs, they are not eligible for the renter’s refund. Therefore, you don’t need to issue a CRP to any resident whose entire care is paid under any of the following programs (click the links to view relevant laws for each): 
 
Note: If assistance programs pay only part (or none) of a resident’s care, they may be eligible for a refund and you must give them a CRP.
 

How to complete the CRP for nursing homes

For each qualifying resident, follow the instructions below when calculating lines 1 and 3 on the CRP form:
 
  • Above Line A: Check the appropriate box to indicate “Nursing Home”.
  • Line A (above line 1): Enter the amount the nursing home received from GAMC or Medicaid for the resident. (The resident will need this information to apply for the refund.)

Line 1: Multiply the number of months, or fraction of months, the resident lived in the nursing home by $480, and enter the result on line 1. (Monthly rent is assumed to be $480 for 2016; this amount is adjusted each year.)

  • Line 3: Multiply the amount from line 1 by 0.17 (the percentage of rent that is considered to be property tax), and enter the result on Line 3.
  • Sign and date the form and include your telephone number.
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.