Ohio Code 5165.21 – Per medicaid day payment rate for tax costs
The department of medicaid shall determine each nursing facility’s per medicaid day payment rate for tax costs. The rate for tax costs determined under this division for a nursing facility shall be used for subsequent years until the department conducts a rebasing. To determine a nursing facility’s rate for tax costs, the department shall divide the nursing facility’s desk-reviewed, actual, allowable tax costs paid for the applicable calendar year by the number of inpatient days the nursing facility would have had if its occupancy rate had been one hundred per cent during the applicable calendar year.
Terms Used In Ohio Code 5165.21
- Applicable calendar year: means the calendar year immediately preceding the first of the state fiscal years for which a rebasing is conducted. See Ohio Code 5165.01
- Desk-reviewed: means that a nursing facility's costs as reported on a cost report submitted under section 5165. See Ohio Code 5165.01
- Inpatient days: means both of the following:
(1) All days during which a resident, regardless of payment source, occupies a licensed bed in a nursing facility;
(2) Fifty per cent of the days for which payment is made under section 5165. See Ohio Code 5165.01
- Occupancy rate: means the percentage of licensed beds that, regardless of payer source, are either of the following:
(1) Reserved for use under section 5165. See Ohio Code 5165.01
- Rebasing: means a redetermination of each of the following using information from cost reports for an applicable calendar year that is later than the applicable calendar year used for the previous rebasing:
(1) Each peer group's rate for ancillary and support costs as determined pursuant to division (C) of section 5165. See Ohio Code 5165.01
- Tax costs: means the costs of taxes imposed under Chapter 5751 of the Revised Code, real estate taxes, personal property taxes, and corporate franchise taxes. See Ohio Code 5165.01