Health Facility Cash Assessment Program

Residential Health Care Facility (RHCF)

RHCFs licensed under Article 28 of the Public Health Law (PHL) are required to pay a monthly assessment on cash operating receipts as follows:

  • Six percent (6%) effective from April 1, 2005 through March 31, 2011
  • Five percent (5%) effective from April 1, 2003 through March 31, 2005
  • Six percent (6%) effective from April 1, 2002 through March 31, 2003

Exempted from this assessment program are voluntary, non-profit RHCFs which are: (1) totally financed by charitable contributions, or by the income thereon, and solely dedicated to free care of low income patients; and (2) facilities dedicated solely to the care of police, firefighters, volunteer firefighters, and emergency service personnel.