Cash Receipts 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.

Hospitals

General Hospitals licensed under Article 28 of the PHL are required to pay a monthly assessment on cash operating receipts for the period April 1, 2005 through March 31, 2007.

Required monthly reports must be filed electronically by obtaining an electronic filing account, with an assigned secure password, from the Office of Pool Administration. To file a Cash Receipts Assessment Report, go to the Office of Pool Administration web site and select Cash Receipts Assessment from the options menu.

Assessment Rates