Assisted living facilities

Assisted living facilities are either public or private facilities that provide housing and healthcare services such as 24-hour nursing care, emergency care, etc.

You can't claim the real estate tax credit if you:

Receive rent subsidies under Section 8 or any other government housing subsidies

Live in a government housing authority

Live in an assisted living facility that's exempt from paying real estate taxes, such as public housing or a church-managed home

Fees you paid to an assisted living facility are considered rent for the real estate tax credit purposes only if both criteria are met:

The facility pays real estate taxes

An actual landlord-tenant relationship exists between you and the assisted living center

We'll look into the contractual agreement between you and the facility to determine if any of the monthly payment is considered as rent, which generally means either:

An amount for rent is separately stated on your bill from the center, or

A part of your monthly payment may be considered rent

Payments you make to:

Nursing homes

Homes for the elderly

Retirement homes

And other types of these facilities may not be considered rent unless a landlord-tenant relationship exists. We'll look into the contractual relationship between you and the facility to see if such a relationship exists.