5111.242 Per resident per day rate for tax costs. - Ohio Statutes

5111.242 Per resident per day rate for tax costs.

(A) As used in this section:

(1) “Applicable calendar year” means the following:

(a) For the purpose of the department of job and family services’ initial determination under this section of nursing facilities’ rate for tax costs, calendar year 2003;

(b) For the purpose of the department’s subsequent determinations under division (C) of this section of nursing facilities’ rate for tax costs, the calendar year the department selects.

(2) “Tax costs” means the costs of taxes imposed under Chapter 5751. of the Revised Code, real estate taxes, personal property taxes, and corporate franchise taxes.

(B) The department of job and family services shall pay a provider for each of the provider’s eligible nursing facilities a per resident per day rate for tax costs determined under division (C) of this section.

(C) At least once every ten years, the department shall determine the rate for tax costs for each nursing facility. The rate for tax costs determined under this division for a nursing facility shall be used for subsequent years until the department redetermines it. To determine a nursing facility’s rate for tax costs and except as provided in division (D) of this section, the department shall divide the nursing facility’s desk-reviewed, actual, allowable tax costs paid for the applicable calendar year by the number of inpatient days the nursing facility would have had if its occupancy rate had been one hundred per cent during the applicable calendar year.

(D) If a nursing facility had a credit regarding its real estate taxes reflected on its cost report for calendar year 2003, the department shall determine its rate for tax costs for the period beginning on July 1, 2010, and ending on the first day of the fiscal year for which the department first redetermines all nursing facilities’ rate for tax costs under division (C) of this section by dividing the nursing facility’s desk-reviewed, actual, allowable tax costs paid for calendar year 2004 by the number of inpatient days the nursing facility would have had if its occupancy rate had been one hundred per cent during calendar year 2004.

Amended by 128th General Assembly File No. 36, HB 198, § 1, eff. 6/8/2010.

Effective Date: 07-01-2005