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, 2016, if you’re a landlord and property tax (or “payment in lieu of property tax”) was payable in 2015. 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 group residential housing (GRH) facilities covered by waiver programs, including adult foster care. Residents may qualify for the refund only if the facility has state or federal waivers to provide housing and other services for people who would otherwise need nursing home care.
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 needed for residents with income only from certain assistance programs
If a resident receives income only from 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 only income is from the following programs (click the links to view relevant laws for each):
Note: If a resident has any other income beyond what they receive from SSI or MSA/GRH, they may be eligible for a renter’s refund. You must give them a CRP if – and only if – some of their other income is used to pay rent.
How to complete the CRP for group residential housing facilities
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 “Adult Foster Care”.
- Line B: Enter the amount of GRH payments you received on behalf of 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 facility by $740, and enter the result on line 1. (Monthly rent is assumed to be $740 for 2015; 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.