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

Certificate of Rent Paid (CRP): Information for Intermediate Care Facilities-Developmentally Disabled (ICF-DD)

All rental property owners, managers or operators must provide a Certificate of Rent Paid (CRP) to each person who rented from them during the 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 Property Tax Refund (“renter’s refund”).

This CRP requirement also applies to intermediate care facilities for the developmentally disabled (ICF/DD). 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 ICF/DD

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 “Intermediate Care Facility”.
  • Line A (above line 1): Enter the amount the facility received from GAMC or Medicaid for the resident. To calculate this, multiply the daily (“per diem”) rate by the number of days billed during the year, then subtract the annual MA spend-down amount.
  • Line B: Enter the amount of Group Resident Housing (GRH) payments you received on behalf of the resident.
  • Line 1: Multiply the number of months, or fraction of months, the resident lived in the facility by $480, and enter the result on line 1. (Monthly rent is assumed to be $480 for 2017; 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 (Form M1PR), call our general assistance number at 651-296-3781 or 1-800-652-9094.