House Bill 0883

CODING: Words stricken are deletions; words underlined are additions.







    Florida House of Representatives - 2000                 HB 883

        By Representative Littlefield






  1                      A bill to be entitled

  2         An act relating to ad valorem tax exemption;

  3         providing legislative findings; creating s.

  4         196.1979, F.S.; authorizing taxing authorities

  5         to grant ad valorem tax exemption to licensed

  6         long-term care facilities a specified

  7         percentage of whose residents are eligible for

  8         Medicaid; providing for certification of

  9         eligibility for exemption by the Agency for

10         Health Care Administration; providing an

11         effective date.

12

13  Be It Enacted by the Legislature of the State of Florida:

14

15         Section 1.  The Legislature finds that owners of

16  licensed long-term care facilities who devote a substantial

17  proportion of those facilities to providing long-term care to

18  residents eligible for medical services under Medicaid provide

19  an essential community service. The Legislature declares that

20  a property tax exemption will enable these essential community

21  provider long-term care facilities to increase the quality of

22  care provided to facility residents. The Legislature further

23  declares that the quality of care is increased most

24  efficiently when the full value of the exemption is applied to

25  increasing direct caregiver wages, physical plant

26  improvements, and other expenditures that directly benefit the

27  facility residents and staff.

28         Section 2.  Section 196.1979, Florida Statutes, is

29  created to read:

30         196.1979  Licensed long-term care facility exemption.--

31

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2000                 HB 883

    731-104A-00






  1         (1)  As used in this section, "licensed long-term care

  2  facility" means a licensed nursing facility, assisted living

  3  facility, or adult family-care home.

  4         (2)  Any taxing authority may by ordinance authorize ad

  5  valorem tax exemption for licensed long-term care facilities

  6  that meet the requirements of this section. Such exemption

  7  shall apply to real and personal property that is used solely

  8  in the operation of a licensed long-term care facility that

  9  has been certified for the tax year as an essential community

10  provider long-term care facility. Such exemption shall apply

11  only to taxes levied by the taxing authority granting the

12  exemption.

13         (3)(a)  The owner of a licensed long-term care facility

14  seeking to qualify for the exemption authorized by this

15  section must apply to the Agency for Health Care

16  Administration for certification of the facility as an

17  essential community provider long-term care facility. The

18  application shall be made after the close of the calendar year

19  for which the average percentage of residents eligible for

20  medical assistance under Medicaid is to be determined.

21         (b)  The application shall be in the form and shall

22  contain the information prescribed by the agency, including,

23  but not limited to:

24         1.  The location of the facility.

25         2.  A statement of the number of residents of the

26  facility during the previous calendar year and the number of

27  those residents who were eligible for Medicaid.

28         (c)  The agency shall act upon an application within 15

29  days after the date the application has been filed with the

30  agency and all requested information has been provided by the

31  applicant.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2000                 HB 883

    731-104A-00






  1         (d)  The agency shall certify a licensed long-term care

  2  facility as an essential community provider long-term care

  3  facility if the facility:

  4         1.  Is a nursing facility or assisted living facility

  5  that has an average residency rate of 70 percent or more who

  6  are eligible for Medicaid; or

  7         2.  Is an adult family-care home that has an average

  8  residency rate of 60 percent or more who are eligible for

  9  Medicaid.

10         (e)  The agency shall send the certification to the

11  applicant. The certification shall state the tax year for

12  which the certification is valid.

13         (f)  A certification under this section shall be valid

14  for the tax year beginning January 1 immediately following the

15  calendar year in which the licensed long-term care facility

16  met the Medicaid eligibility residency rate required by this

17  section.

18         (4)  To receive the exemption authorized by this

19  section, the owner of a licensed long-term care facility who

20  has received certification pursuant to subsection (3) must

21  file a copy of the certificate issued by the Agency for Health

22  Care Administration with the property appraiser on or before

23  March 1.

24         Section 3.  This act shall take effect January 1, 2001.

25

26            *****************************************

27                          HOUSE SUMMARY

28
      Authorizes taxing authorities to grant ad valorem tax
29    exemption to licensed long-term care facilities if a
      specified percentage (60 or 70 percent) of their
30    residents are eligible for Medicaid. Provides for
      certification of eligibility for exemption by the Agency
31    for Health Care Administration.

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