Oregon Statutes - Chapter 443 - Home Health Agencies; Residential Facilities; Hospice Programs - Section 443.888 - Exemption from ad valorem property taxation for certain facilities; certification.

(1)(a) The owner of a long term care facility seeking to have the facility be exempt from ad valorem property taxation under ORS 307.811 shall apply to the Department of Human Services for certification of the facility as an essential community provider long term care facility.

(b) The application shall be made after the close of the calendar year for which the average percentage of residents eligible for medical assistance under Medicaid is to be determined.

(2) The application shall be in the form and shall contain the information prescribed by the department, including but not limited to:

(a) The location of the long term care facility; and

(b) A statement of the number of residents of the long term care facility during the previous calendar year and the number of those residents who were eligible for Medicaid.

(3) The department shall act upon an application within 15 days after the date the application has been filed with the department and all requested information has been provided by the applicant.

(4) The department shall certify a long term care facility as an essential community provider long term care facility if the facility:

(a) Is a nursing facility, assisted living facility or residential care facility and has an average residency rate of 50 percent or more who are eligible for Medicaid; or

(b) Is an adult foster home and has an average residency rate of 60 percent or more who are eligible for Medicaid.

(5) The department shall send the certification to the applicant. The certification shall state the tax year for which the certification is valid.

(6) A certification under this section shall be valid for the tax year beginning the July 1 immediately following the calendar year in which the long term care facility met the Medicaid eligibility residency rate set forth in subsection (4) of this section.

(7) As used in this section, “long term care facility” means a nursing facility, assisted living facility, residential care facility or adult foster home as defined in ORS 443.705. [1999 c.476 §4; 2005 c.688 §6]

Note: 443.888 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 443 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

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Last modified: August 7, 2008