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Nursing Home Definition For Residential Property Tax

Concerning the definition of a nursing home for purposes of the residential real property classification.
2020 Regular Session
Fiscal Policy & Taxes
Bill Summary

According to a memorandum issued by the state's property tax administrator on April 17, 2019, facilities that provide long-term nursing, rest, and assisted living services, where residents reside for more than 30 days, are classified as residential properties. However, facilities that provide short-term convalescent care and rehabilitation services, where patrons visit the facility periodically or temporarily reside there for less than 30 days, are valued and classified according to the procedures for nonresidential property.

The bill defines a nursing home to include, among other things, a nursing home that provides convalescent care and rehabilitation services. The bill specifies that land on which a nursing home is situated and any improvements affixed to that land is classified and assessed as residential real property, regardless of a resident's length of stay.

(Note: This summary applies to this bill as introduced.)




Bill Text


Sponsor Type Legislators
Prime Sponsor

Rep. T. Kraft-Tharp, Rep. K. Van Winkle
Sen. C. Holbert



The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details