Date: July 18, 2022
To: Long Term Care Nursing Home Providers
Re: Fiscal Year 2023 Long Term Care Provider Assessment
_________________________________________________________________________________________________________
Pursuant to Public Act 102-1035, long term care providers are to be assessed per occupied bed day in an amount varying with the number of paid Medicaid resident days per annum in the facility with the following schedule of occupied bed tax amounts. This assessment is due and payable each month. The tax shall follow the schedule below effective July 1, 2022 and be rebased by the Department at the beginning of each calendar year.
Rate Tier based on number of paid Medicaid resident days per annum 10/1/2020-9/30/2021
a.) $10.67 – 0-5,000 paid Medicaid resident days per annum
b.) $19.20 – 5,001-15,000 paid Medicaid resident days per annum
c.) $22.40 – 15,001-35,000 paid Medicaid resident days per annum
d.) $19.20 – 35,001-55,000 paid Medicaid resident days per annum
e.) $13.86 – 55,001-65,000 paid Medicaid resident days per annum
f.) $10.67 – 65,001+ paid Medicaid resident days per annum
g.) $ 7.00 – Any non-profit nursing facilities without Medicaid certified beds
The published Rate Tier by facility can be found at Long Term Care | HFS (illinois.gov).
An "occupied bed day" is defined as the sum of all beds multiplied by the number of days during the month on which each bed was occupied by a resident, other than a resident for whom Medicare Part A is the primary payer. By law, this assessment cannot be billed or passed on to any resident of a nursing home.
As a reminder, a resident whose care is covered by the Medicare Medicaid Alignment Initiative (MMAI), Medicare Part A is considered the primary payer to the extent Medicare Part A would have been the primary payer in the absence of the demonstration. Enrollment of residents into MMAI are not expected to increase the tax burden on any nursing facility as these beds are counted as Medicare beds and will not be charged the per day assessment.
The department has established due dates for providers to file monthly assessment reports and make assessment payments for the reporting periods of April 2022 through March 2023 for assessment periods July 2022 through June 2023. Providers will be notified of any assessment deadline extensions via the website, and are encouraged to sign up for e-mail notifications regarding extensions of future due dates at http://www.illinois.gov/hfs/MedicalProviders/notices/Pages/ProviderEmailSubscribe.aspx.
**To reduce the burden on facilities during the transition to the new assessment rate schedule, the Department has delayed full payment of the April, May and June 2022 reporting periods. Facilities will be assessed the new tiered rates for these periods; however, only required to pay each non-Medicare A occupied bed day at the rate of $6.07 by the established due dates. A Provider Notice will be mailed to each facility in early November with remittance cards detailing the calculation of the remaining balance due for these periods and will be payable quarterly beginning December 10, 2022.
The Provider Notice packets have been mailed to the physical address of each facility via USPS and will provide information on the reporting and payment requirements for July 2022 through December 2022 of fiscal year 2023. Please read the material carefully. The packet should include the following material:
1. Long Term Care Provider Monthly Assessment Report and Instructions
Six Long Term Care Provider Monthly Assessment Reports (Monthly Assessment Report) for the reporting periods of April 2022 through September 2022 are enclosed. Instructions for completing the report are enclosed. You will be able to access additional copies of the report in the near future at this link. A Provider Notice will be posted informing facilities the new form is in place. If you have submitted reports on the old HFS1446 (R-6-21) form for the reporting periods of April, May, and/or June 2022, they must be refiled on the new HFS1446 form.
In addition, the Department has developed the electronic submission for the Monthly Assessment Report which can be accessed through the HFS MEDI website at http://www.myhfs.illinois.gov/.
The Monthly Assessment Report must be submitted electronically or postmarked on or before the due date to be considered as received on time. A copy of the report must accompany the payment and must be postmarked on or before the due date for the payment to be considered as received on time.
Failure to pay the monthly assessment on or before the due date will result in the assessment of a 5% penalty. In addition, failure to file the Monthly Assessment Report will result in an additional penalty equal to 25% of the monthly assessment due.
2. Delay of Payment Instructions
Please read the delay of payment instructions carefully, as incomplete or late requests will not be considered. Included with the delay of payment instructions, is a cash position statement to use when requesting a delay of payment. A cash position statement must be submitted with each delay of payment request. Delay of payment requests for a monthly assessment must be submitted no less than five (5) business days prior to the assessment due date.
3. Chart of Important Dates
The chart identifies all the critical due dates for the fiscal year 2023 Long Term Care Provider Assessment Program and should be posted for easy reference.
If you have any questions regarding the fiscal year 2023 Long Term Care Provider Assessment, please contact the Bureau of Rate Development and Analysis, Assessment Unit, at (217) 524‑7110 or via e-mail at HFS.ProviderAssessmentUnit@illinois.gov.

Kathleen Staley, Bureau Chief
Bureau of Rate Development and Analysis
| Illinois Department of Healthcare and Family Services Fiscal Year 2023 LTC Occupied Bed Provider Assessment (Fund 345)
Chart of Important Dates
|
| |
LTC Tax Report Reporting Period | Assessment Period
| Provider Assessment Report and Payment Due Date |
April 1 – 30, 2022 | July-2022 | August 15, 2022 |
May 1 – 31, 2022 | August-2022 | September 15, 2022 |
June 1 – 30, 2022 | September-2022 | October 17, 2022 |
July 1 – 31, 2022 | October-2022 | November 15, 2022
|
August 1 – 31, 2022 | November-2022 | December 15, 2022 |
September 1 – 30, 2022 | December-2022 | January 17, 2023 |
October 1 – 31, 2022 | January-2023 | February 15, 2023 |
November 1 – 30, 2022 | February-2023 | March 15, 2023 |
December 1 – 31, 2022 | March-2023 | April 17, 2023 |
January 1 – 31, 2023 | April-2023 | May 15, 2023 |
February 1 – 28, 2023 | May-2023 | June 15, 2023 |
March 1 – 31, 2023 | June-2023 | July 17, 2023 |
| Fiscal Year 2023 LTC Occupied Bed Provider Assessment Delayed Balance (Fund 345) Chart of Important Dates
| |
LTC Tax Report Reporting Period | Assessment Period | Balance of Provider Assessment Payment Due Date |
April 1 – 30, 2022 | July-2022 | December 10, 2022 |
May 1 – 31, 2022 | August-2022 | March 10, 2023 |
June 1 – 30, 2022 | September-2022 | June 10, 2023 |