Except as provided in section 71-809, the department shall determine the ability of a patient to pay by consideration of the following factors: (1) Taxable income reportable under Nebraska law; (2) the patient’s age; (3) the number of his or her dependents and their ages and mental and physical conditions; (4) the patient’s length of care or treatment; (5) his or her liabilities; and (6) his or her assets including health insurance coverage.