Wisconsin Legislature: DHS 15.02(4)

Chapter DHS 15

ASSESSMENT FOR OCCUPIED BEDS IN NURSING HOMES AND
INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS
WITH INTELLECTUAL DISABILITIES

DHS 15.01 Authority and purpose.

DHS 15.02 Definitions.

DHS 15.03 Facilities not subject to assessment.

DHS 15.04 Assessment calculation.

DHS 15.05 Deficiency and refund determinations.

DHS 15.06 Interest and penalties.

DHS 15.07 Administration and due dates.

DHS 15.08 Collection of delinquent assessments.

DHS 15.09 Appeals.

Ch. DHS 15 NoteNote: Chapter HSS 15 was created as an emergency rule effective October 1, 1992. Chapter HSS 15 was renumbered chapter HFS 15 under s. 13.93 (2m) (b) 1., Stats., and corrections made under s. 13.93 (2m) (b) 6. and 7., Stats., Register, April, 1997, No. 496. Chapter HFS 15 was renumbered to chapter DHS 15 under s. 13.92 (4) (b) 1., Stats., and corrections made under s. 13.92 (4) (b) 7., Stats., Register November 2008 No. 635.

DHS 15.01DHS 15.01 Authority and purpose. This chapter is promulgated under the authority of s. 50.14 (5) (b), Stats., to establish procedures and other requirements necessary for levying and collecting the monthly assessment imposed under s. 50.14 (2), Stats., on all licensed beds in intermediate care facilities for individuals with intellectual disabilities (ICF-IID) and nursing homes, except facilities that are located outside the state.

DHS 15.01 HistoryHistory: Cr. Register, May, 1993, No. 449, eff. 6-1-93; emerg. am., eff. 7-28-03; CR 03-080: am. Register February 2004 No. 578, eff. 3-1-04; 2019 Wis. Act 1: am. Register May 2019 No. 761, eff. 6-1-19.

DHS 15.02DHS 15.02 Definitions. In this chapter:

DHS 15.02(1)(1) “Assessment” means a tax that is determined, levied, collected and paid according to this chapter and s. 50.14, Stats., including any applicable interest and penalties.

DHS 15.02(3)(3) “Department” means the Wisconsin department of health services.

DHS 15.02(4)(4) “Facility” means an ICF-IID or nursing home.

DHS 15.02(5)(5) “ICF-IID” or “intermediate care facility for individuals with intellectual disabilities” means a facility or distinct part of a facility defined under 42 USC 1396d (d) and regulated under ch. DHS 134.

DHS 15.02(7)(7) “Nursing home” has the meaning prescribed under s. 50.01 (3), Stats., except that it does not include an ICF-IID.

DHS 15.02 HistoryHistory: Cr. Register, May, 1993, No. 449, eff. 6-1-93; correction in (5) made under s. 13.93 (2m) (b) 7., Stats., Register, June, 1999, No. 522; emerg. r. (2), (6) and (8), eff. 7-28-03; CR 03-080: r. (2), (6) and (8) Register February 2004 No. 578, eff. 3-1-04; correction in (3) made under s. 13.93 (2m) (b) 6., Stats., Register February 2004 No. 578; corrections in (3) and (5) made under s. 13.92 (4) (b) 6. and 7., Stats., Register November 2008 No. 635; 2019 Wis. Act 1: am. (4), (5), (7) Register May 2019 No. 761, eff. 6-1-19.

DHS 15.03DHS 15.03 Facilities not subject to assessment. Facilities located outside the state are excluded from assessments imposed under this chapter and s. 50.14, Stats.

DHS 15.03 HistoryHistory: Cr. Register, May, 1993, No. 449, eff. 6-1-93; emerg. r. and recr., eff. 7-28-03; CR 03-080: r. and recr. Register February 2004 No. 578, eff. 3-1-04.

DHS 15.04DHS 15.04 Assessment calculation.

DHS 15.04(1)(1) Assessment. Every facility that is not excluded under s. DHS 15.03 shall pay an assessment per licensed bed as prescribed by s. 50.14, Stats., and as calculated pursuant to this section and s. 50.14, Stats. The amounts of the assessment per licensed bed shall be as specified by s. 50.14, Stats.

DHS 15.04(2)(2) Calculation.

DHS 15.04(2)(a)(a) The assessment shall be on the number of licensed beds of the facility on the 15th day of the calendar month previous to the month of assessment, as verified by the department.

DHS 15.04(2)(b)(b)

DHS 15.04(2)(b)1.1. In determining the number of licensed beds, if the number of beds is other than a whole number, the fractional part of the amount shall be disregarded unless it equals 50% or more of a whole number, in which case the amount shall be increased to the next whole number.

DHS 15.04(2)(b)2.2. The number of licensed beds of a nursing home includes any number of beds that have been delicensed under s. 49.45 (6m) (ap) 1., Stats., but not deducted from the nursing home’s licensed bed capacity under s. 49.45 (6m) (ap) 4. a., Stats.

DHS 15.04(2)(c)(c) In a facility having some beds that are licensed as ICF-IID beds and some beds that are licensed as nursing home beds, separate calculations shall be performed for the ICF-IID beds and for the nursing home beds.

DHS 15.04 HistoryHistory: Cr. Register, May, 1993, No. 449, eff. 6-1-93; emerg. am., eff. 7-28-03; CR 03-080: am. (1), (2) (a) and (c), renum. (2) (b) to be (2) (b) 1. and am., cr. (2) (b) 2. Register February 2004 No. 578, eff. 3-1-04; 2019 Wis. Act 1: am. (2) (c) Register May 2019 No. 761, eff. 6-1-19.

DHS 15.05DHS 15.05 Deficiency and refund determinations. The department may conduct office or field audits or both to determine any assessment or refund due. The department and facilities under this chapter have authority and obligations in the same manner described in s. 77.59 (1) to (5), (6) (intro.), (a) and (c) and (7) to (10), Stats.

DHS 15.05 HistoryHistory: Cr. Register, May, 1993, No. 449, eff. 6-1-93.

DHS 15.06DHS 15.06 Interest and penalties. Assessments are subject to interest and penalties in the same manner and amounts described in s. 77.60 (1) to (7), (9) and (10), Stats.

DHS 15.06 HistoryHistory: Cr. Register, May, 1993, No. 449, eff. 6-1-93.

DHS 15.07DHS 15.07 Administration and due dates.

DHS 15.07(1)(1) A facility shall provide the department with the data necessary for the calculation of the assessment on forms prescribed by the department, shall retain records supporting that data, and shall tender payment for the assessment in accordance with instructions issued by the department. In administering this system, the department and facilities shall have powers and obligations in the same manner described in s. 77.61 (9) and (12) to (14), Stats.

DHS 15.07(2)(2) The department shall mail the required assessment forms to each subject facility during the first 5 working days following the assessment month. The completed forms and payment shall be submitted by the facility on a timely basis. The completed forms and payment shall be considered timely only if the envelope containing them is properly addressed, has postage duly prepaid, is postmarked no later than the last day of the calendar month following the assessment month, and is actually received by the department within 5 calendar days after the last day of the calendar month.

DHS 15.07(3)(3) If the department determines that a facility’s number of licensed beds has changed, the department shall notify the facility of changes in the number of beds and assessment and shall send the facility an invoice for the additional amount due or send the facility a refund. Any additional amount due shall be paid by the facility no later than 30 days following the date of the department’s notice.

DHS 15.07(4)(4) A facility shall notify the department of a change in ownership, transfer of license, change in number of licensed beds, address change and any other information pertinent to the facility’s assessment on a form provided by the department. Notification of change shall be included with the first assessment payment made following the change.

DHS 15.07 HistoryHistory: Cr. Register, May, 1993, No. 449, eff. 6-1-93; emerg. am. (3), eff. 7-28-03; CR 03-080: am. (3) Register February 2004 No. 578, eff. 3-1-04.

DHS 15.08DHS 15.08 Collection of delinquent assessments. The department may collect delinquent assessment payments in a manner comparable to that described in s. 77.62, Stats.

DHS 15.08 HistoryHistory: Cr. Register, May, 1993, No. 449, eff. 6-1-93.

DHS 15.09DHS 15.09 Appeals. If a facility contests any action of the department under this chapter or s. 50.14, Stats., the facility may submit a request for hearing to the department of administrations division of hearings and appeals. The request for hearing shall be in writing and shall contain a brief and plain statement identifying every matter or issue contested. The request for hearing shall be sent to the department of administration’s division of hearings and appeals so that it is received there no later than 30 days after the date of the department’s action. A final hearing decision shall be subject to judicial review as the facility of the obligation to pay a disputed assessment within the prescribed deadline.

DHS 15.09 NoteNote: A request for a hearing should be sent to the Division of Hearings and Appeals, P.O. Box 7875, Madison, WI 53707.

DHS 15.09 HistoryHistory: Cr. Register, May, 1993, No. 449, eff. 6-1-93.