101 CMR 512.05
Payment of User Fee
(1) Quarterly Assessment. Each facility must pay a quarterly assessment to EOHHS. Each
facility must determine the amount of the assessment owed for each quarter by multiplying (1) its
total non-Medicare patient days by (2) the per diem user fee established by EOHHS.
(2) User Fee Form. Each facility must submit its quarterly assessment on a form prepared by
EOHHS. Each facility must report its total patient days by payer and its non-Medicare patient
days on the user fee form. A facility is still obligated to pay the user fee even if they have not
received or accessed the form.
(3) Due Date.
(a) Assessment payments and the user fee form are due according to the following schedule.
Assessment Period
Payment and Form Due Date
July 1st – September 30th
November 1st
October 1st– December 31st
February 1st
January 1st – March 31st
May 1st
April 1st – June 30th
August 1st
(b) If a facility closes, it must pay any outstanding user fee obligations within 30 days of the
date of closure.
(c) Mergers, Acquisitions, and CHOW. The assessment obligation of any nursing facility is
applied to an obligation of any successor in interest or assignee of such nursing facility, as
determined by EOHHS. A successor in interest may include, but is not limited to, any
purchaser of the assets or stock, any new operator or licensee of an existing nursing facility,
any surviving entity resulting from merger or liquidation, or any receiver or any trustee of the
original nursing facility.
(4) Administration. EOHHS will inform facilities by administrative bulletin of the procedures
for the payment and collection of the user fee. EOHHS may update these procedures by
administrative bulletin.
(5) Interest and Late Fees. EOHHS may assess interest and late fees on unpaid liabilities. If a
facility fails to remit an assessment by the due date, EOHHS will assess interest at up to 1.5% per
month on the outstanding balance and calculate the interest from the due date. EOHHS may also
impose a late fee of up to 5% per month of the outstanding balance.
(6) Assessment Revenue. The total amount of assessments collected, any federal financial
participation generated from the payments to facilities based on the collected assessments,
penalties, and any interest earned will be credited to the general fund of the Commonwealth of
Massachusetts.
(7) Enforcement Provisions. In addition to interest and late fees imposed pursuant to 101 CMR
512.05(5), EOHHS may take enforcement actions including but not limited to the following:
(a) recoupment of a nursing facility’s claims not to exceed an amount established by
administrative bulletin or other appropriate written issuance;
(b) creation, after demand for payment, of a lien in favor of the Commonwealth; and
(c) notifying DPH if a facility fails to pay a required assessment. Under M.G.L. 118E, s.
63(f), DPH will impose a limitation on new admissions or revoke licensure of a facility that
fails to pay a delinquent assessment.