It depends. If you are single and maintain a homestead (that is not rented) while living in an adult care home, you may claim either your homestead or your share of the facility’s property tax, but not both. Use the one that gives you the larger credit. The assisted care facility will not give you a tax form, but will generally provide a letter spelling out the amount of property tax included in your monthly payment.
If you lived in the facility only part of the year, multiply this amount by the portion of the year you lived at the facility.
If you maintain a homestead and your spouse lives in an adult care home, you may file a joint credit claim. Combine the tax for your homestead and your spouse’s share of the facility’s property tax to compute your claim.
If you are a resident of a nursing home, adult foster care home, or home for the aged including assisted living facilities, that facility is considered your homestead. If the facility pays local property taxes (many do not), you may claim your portion of those taxes for credit. You may not claim rent. Ask the facility manager what your share is or, to determine it yourself, divide the amount of property tax levied on the facility in 2014 by the number of residents for which the facility is licensed. This is your share. If both you and your spouse live in the facility, add your shares together.
Exception: Credit is not allowed if your care facility charges are paid directly to the facility by a government agency.
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