HB0214 Summary

• Creates a property tax exemption for properties housing hospice residences if the hospice provider's charitable services and activities equal or exceed the property's estimated tax liability for the year.

• Exemption applies only to properties owned by non-profit entities; excludes parcels owned, leased, licensed, or operated by for-profit entities regardless of whether hospice services are provided.

• Qualifying charitable activities include: charity care for low-income individuals, subsidies to state and local governments for health care programs, treatment of dual-eligible Medicare/Medicaid patients, and relief of government burden for low-income care.

• Hospice providers with multiple residences must calculate charity care and tax liability separately for each individual property location.

• Requires hospice providers to submit applications with supporting documentation to the Department, certified under oath by the organization's Chief Executive Officer; takes effect immediately upon enactment.