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Division of Taxation

Nursing Home Assessment

The Nursing Home Assessment is a quarterly assessment on nursing homes to provide additional funds to help improve the quality of care by increasing Medicaid reimbursement for services delivered to those residing in New Jersey nursing homes. In some instances, the assessment may be passed on to residents or to a third-party payer.

The per diem assessment rate is $14.67 per non-Medicare day to applicable nursing homes.

The Department of Human Services is responsible for the oversight, coordination, and disbursement of fund monies. We are charged with the responsibility for collecting the quarterly assessments.

All Long Term Care Facilities are required to file the NJ Nursing Home Provider Assessment Return, Form NHA-100, electronically, on or before the 20th day of the month following the filing period. Returns are required to be filed for each calendar quarter, even if there were no receipts that were subject to the assessment for that particular quarter. If the due date falls on a weekend or holiday, the returns and payments are due the next business day. For due dates, visit the New Jersey Tax Calendar.

Any facility that has specialized long-term programs shall report that data for each program on a separate NHA-100 return.

Applicable Laws and Rules

N.J.S.A. 26:2H-92, P.L. 2003, C. 105, P.L. 2004, C. 41

Last Updated: Wednesday, 05/11/22