Agenda 09/28/2021 Item #16D 3 (Resolution - hospital-owned properties LPPF)09/28/2021
EXECUTIVE SUMMARY
Recommendation to adopt a Resolution authorizing non-ad valorem special assessment on hospital-
owned properties or properties used as a hospital as authorized by the Local Provider Participation
Fund for the Directed Payment Program established by Ordinance No 2021-23 and authorize the
necessary budget amendment; and to authorize the County Manager or designee to sign the Letter
of Agreement in an amount not to exceed the total of $6,687,755 with the Agency for Health Care
Administration to participate in the Local Provider Participation Fund that will provide additional
health services for the citizens of Collier County.
OBJECTIVE: To adopt a Resolution authorizing a non-ad valorem special assessment on hospital-
owned property or property used as a hospital with such assessment to be used to leverage federal funding
in support of area hospitals that provide health services to the low-income citizens of Collier County.
CONSIDERATIONS: On June 8, 2021, the Board of County Commissioners (Board) approved Agenda
Item No. 16076 authorizing the advertisement of an ordinance establishing a Local Provider Participation
Fund (LPPF) for the Directed Payment Program to be solely funded by assessments on hospital -owned
property or property used as a hospital. On June 22, 2021, the Board adopted Ordinance No. 2021-23. At
that time, Agency for Health Care Administration (AHCA) was in the process of finalizing its modeling
of the amount for non-federal share (the assessment) needed for the program. The modeling has since
been completed and a resolution containing the appropriate assessment rate has been developed and is
now presented.
Also, the County is required to enter into a Letter of Agreement with AHCA to provide for a mechanism
for the collection of the funds in the LPPF and for their provision. AHCA is a State entity that provides
Medicaid services in Florida and operates the LPPF. The County's participation in the LPPF Program is
outlined in the contractual arrangement between Collier County and AHCA, which is presented as part of
this Item.
As background, Hospitals in Collier County annually provide millions of dollars of uncompensated care
to persons who qualify for Medicaid because Medicaid, on average, covers only sixty percent (60%) of
the costs of the health care services provided by Hospitals to Medicaid eligible persons, leaving hospitals
with significant uncompensated costs. As a direct result of this revenue shortfall, during the FY21
Legislative session, the Governor with the full support of the House and Senate approved the
establishment of the Directed Payment Program (DPP). This program is available to hospitals providing
inpatient and outpatient services to Medicaid-managed care enrollees. It is the intent of the program to
offset hospitals’ Medicaid shortfall and improve the quality of care provided to the Florida Medicaid
population. At the time Ordinance 2021-23 was considered, this program had been adopted by three (3)
Counties, Escambia, Brevard, and Walton.
In April, the County was approached by the hospitals and requested the County participate in the Directed
Payment Program. To participate in this program, the County was required to establish a Local Provider
Participation Fund (LPPF) via an Ordinance. Ordinance No. 2021-23 establishes the parameters of the
LPPF program. The County, at the request of the hospitals annually, will impose a non-ad valorem
assessment upon real property owned by the Hospitals to help fund the non-federal share of the State’s
Medicaid Program. This assessment will provide additional funding for Medicaid payments to Naples
Community Hospital, Landmark Hospital, The Willough at Naples, and Physicians Regional Medical
Center to address the Medicaid shortfall. The leveraging of additional federal suppo rt through the DPP
program will directly benefit the health care services delivered to Medicaid-eligible persons and support
their ability to provide critical services.
16.D.3
Packet Pg. 998
09/28/2021
Ordinance No. 2021-23 enables the County to levy a uniform non-ad valorem special assessment in
compliance with 42 C.F.R. 433.68(d). The assessment shall be fairly and reasonably apportioned among
each of the Hospital's properties within the County limits. The Board shall set the Assessment in amounts
that in the aggregate will generate sufficient revenue to fund the non-federal share of Medicaid payments
associated with Local Services to be funded by the Assessment. Approval will allow the County to
establish and maintain a system of funding to support the non-federal share of Medicaid payments that
will directly benefit the Hospital properties. The assessment shall constitute a lien upon the assessed
properties. The proposed assessment shall be held in a separate account called the local provider
participation fund (LPPF) and shall be available to be used only to (1) provide to the Florida Agency for
Health Care Administration the non-federal share for Medicaid payments to be made directly or indirectly
in support of hospitals serving Medicaid beneficiaries and (2) reimburse the County for administrative
costs associated with the implementation of the assessment authorized by this Ordinance, as further
specified in the forthcoming Assessment Resolution.
Annually the Board shall set the Assessment in amounts that in the aggregate will generat e sufficient
revenue to fund the non-federal share of Medicaid payments associated with Local Services to be funded
by the Assessment. The amount of the Assessment required of each Assessed Property may not exceed an
amount that, when added to the amount of other required assessments, equals an amount of revenue that
exceeds the maximum percent of the aggregate net patient revenue of all Assessed Hospitals in the
County permitted by 42 C.F.R. § 433.68(f)(3)(I)(A). Assessments for each Assessed Property will be
derived from data contained in the Florida Hospital Uniform Reporting System, as available from the
Florida Agency for Health Care Administration.
If at the end of the Fiscal Year, additional amounts remain in the local provider participation fund, th e
Board is hereby authorized either (a) to refund to Assessed Properties, in proportion to amounts paid in
during the Fiscal Year, all or a portion of the unutilized local provider participation fund, or (b) if
requested to do so by the Assessed Properties, to retain such amounts in the fund to transfer to the Agency
in the next fiscal year for use as the non-federal share of Medicaid hospital payments.
If, after the Assessment funds are transferred to the Agency, the Agency returns some or all of the
transferred funding to the County (including, but not limited to, a return of the non-federal share after a
disallowance of matching federal funds), the Board is hereby authorized to refund to Assessed Properties,
in proportion to amounts paid in during the Fiscal Year, the amount of such returned funds.
The Resolution was advertised, as required, in the Naples Daily News on September 8, 2021. The
Resolution sets forth the assessment details and provides authority to make the assessment, invoice and
collect the assessment, and then provide the appropriate share to the Agency for Health Care
Administration.
Accordingly, notices of invoice have been mailed to the affected four (4) properties (Landmark Hospital
of Southwest Florida, NCH Baker Hospital, and Physicians Regional Medical Center) on August 23,
2021, and (The Willough at Naples) on August 27, 2021. The notice includes the proposed assessment
amount for each hospital. All hospitals are required to participate and should any choose not to participate
the assessment will not go forward.
Per Senate Bill 2500, the General Appropriations Act of State Fiscal Year 2021-2022, passed by the 2021
Florida Legislature, the Collier County LPPF and the Agency for Health Care Administration agree that
the Collier County LPPF will remit Intergovernmental Transfers (IGT) funds to the Agency in an amount
not to exceed the total of $6,687,755 as per the referenced Letter of Agreement that is presented. The
Collier County LPPF and the Agency have agreed that these IGT funds will only be used for the DPP
16.D.3
Packet Pg. 999
09/28/2021
program.
DPP Local Intergovernmental Transfers
Program / Amount State Fiscal Year 2021-2022
Year One DPP IGTs $6,687,755
Total Funding $6,687,755
FISCAL IMPACT: The Directed Payment Program is a funding mechanism that takes hospitals' funds
collected through a non-ad valorem assessment and directs those dollars to the AHCA to fund the non-
federal share of the State’s Medicaid program ultimately resulting in enhanced funding returned to the
hospitals. AHCA is currently working on the implementation plan for the Directed Payment Program.
Once AHCA finalizes its modeling the amount of non-federal share (the assessment) needed to fund the
Directed Payment Program will become available. The Assessment shall equal 1.11% of net patient
revenue for each Assessed Property. The amount of the Assessment required of each Assessed Property
may not exceed an amount that, when added to the amount of other hospital assessments levied by the
state or local government, exceeds the maximum percent of the aggregate net patient revenue of all
Assessed Hospitals in the County permitted by 42 C.F.R. § 433.68(f)(3)(I)(A). No more than $150,000
will be retained for administrative expenses. The total non-ad valorem special assessment that will be
collected for fiscal year 2021 from the Affected Properties is $9,327,890.
Hospital Name Assessment Amount
NCH Baker Hospital $5,780,701
Physicians Regional Medical Center $3,059,745
Landmark Hospital of Southwest Florida $288,404
The Willough at Naples $199,040
Total $9,327,890
Relative to budget administration, a Budget Amendment is necessary to establish a Local Provider
Participation Fund (169). The budget will include a revenue account (363100 Special Assessment) for
receipt of assessments paid by the hospitals in the amount of $9,327,890 and expense accounts (881400
Remit to Other Government) for the remittance of program funds to ACHA and (634980
Interdepartmental Payment for Service) for reimbursement of County administrative costs associated with
the implementation of the assessment. Advertising fees are $763.
Additionally, the Collier County LPPF will pay IGT funds to the Agency for Health Care Administration
in an amount not to exceed the total of $6,687,755. Per Florida Statute 409.908, annual payments for the
months of July 2021 through June 2022 are due to the Agency for Health Care Administration no later
than October 31, 2021, unless an alternative plan is specifically approved by the agency. Funds will be
available in Local Provider Participation Fund (169).
GROWTH MANAGEMENT IMPACT: There is no Growth Management impact.
LEGAL CONSIDERATIONS: This item is approved as to form and legality and requires a majority
vote for Board action. -JAB
RECOMMENDATION: To adopt a Resolution authorizing non-ad valorem special assessment on
hospital-owned properties or properties used as a hospital as authorized by the Local Provider
Participation Fund for the Directed Payment Program established by Ordinance No 2021-23 and authorize
the necessary budget amendment, and to authorize the County Manager or designee to sign the Letter of
16.D.3
Packet Pg. 1000
09/28/2021
Agreement in an amount not to exceed the total of $6,687,755 with the Agency for Health Care
Administration to participate in the Direct Payment Program that will provide additional health services
for the citizens of Collier County.
Prepared By: Irene Takla, Accountant, Operations and Veteran Services Division
ATTACHMENT(S)
1. 1. Ordinance 2021-23 (PDF)
2. 2. Resolution Hospital Assessment CAO approved (PDF)
3. 3. Collier County Roll (PDF)
4. 4. Collier Description of Properties to be Assessed (PDF)
5. 5. Advertisement 9.8.21 (PDF)
6. 6. Landmark Invoice 09.29.2021 (PDF)
7. 7. NCH Baker Invoice 09.29.2021 (PDF)
8. 8. Physicians Regional Invoice 09.29.2021 (PDF)
9. 9. The Willough Invoice 09.29.2021 (PDF)
10. legal ad - agenda ID 19976 (PDF)
11. DPP LOA (PDF)
12. IGT questionnaire statewide DDP (XLSX)
16.D.3
Packet Pg. 1001
09/28/2021
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.D.3
Doc ID: 19976
Item Summary: Recommendation to adopt a Resolution authorizing non-ad valorem special
assessment on hospital-owned properties or properties used as a hospital as authorized by the Local
Provider Participation Fund for the Directed Payment Program established by Ordinance No 2021-23 and
authorize the necessary budget amendment; and to authorize the County Manager or designee to sign the
Letter of Agreement in an amount not to exceed the total of $6,687,755 with the Agency for Health Care
Administration to participate in the Local Provider Participation Fund that will provide additional h ealth
services for the citizens of Collier County.
Meeting Date: 09/28/2021
Prepared by:
Title: – Public Services Department
Name: Todd Henry
09/03/2021 1:17 PM
Submitted by:
Title: Department Head – Public Services Department
Name: Dan Rodriguez
09/03/2021 1:17 PM
Approved By:
Review:
Community & Human Services Kristi Sonntag Additional Reviewer Completed 09/03/2021 5:37 PM
Operations & Veteran Services Kimberley Grant Additional Reviewer Completed 09/03/2021 5:59 PM
Public Services Department Todd Henry Public Services Department Completed 09/07/2021 7:58 AM
Public Services Department Dan Rodriguez PSD Department Head Completed 09/07/2021 9:52 AM
County Attorney's Office Jennifer Belpedio Level 2 Attorney of Record Review Completed 09/08/2021 10:57 AM
Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 09/08/2021 11:03 AM
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 09/08/2021 4:21 PM
Office of Management and Budget Susan Usher Additional Reviewer Completed 09/08/2021 4:54 PM
County Manager's Office Sean Callahan Level 4 County Manager Review Completed 09/20/2021 9:52 AM
Board of County Commissioners Geoffrey Willig Meeting Pending 09/28/2021 9:00 AM
16.D.3
Packet Pg. 1002
ORDINANCE NO.2021- 9 3
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY,FLORIDA,TO BE CODIFIED IN CHAPTER 114 AS
ARTICLE VI OF THE COLLIER COUNTY CODE OF LAWS AND
ORDINANCES AUTHORIZING THE CREATION OF THE COLLIER
COUNTY LOCAL PROVIDER PARTICIPATION FUND ("FUND")
UNDER THE AUTHORITY OF SECTION 1(F), ARTICLE VIII OF THE
CONSTITUTION OF THE STATE OF FLORIDA SPECIFYING THE
METHOD OF SETTING AND COMPUTING ANNUAL NON-AD
VALOREM SPECIAL ASSESSMENTS TO BE DEPOSITED INTO THE
FUND AND SPECIFYING AUTHORIZED USES FOR THE FUND;
PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDING FOR
INCLUSION IN THE CODE OF LAWS AND ORDINANCES; AND
PROVIDING FOR AN EFFECTIVE DATE OF JULY 1, 2021 UNLESS
THE ENABLING LEGISLATION IS NOT APPROVED BY THE
GOVERNOR OF THE STATE OF FLORIDA.
RECITALS:
WHEREAS, the hospitals in Collier County's jurisdiction (the "Hospitals") annually
provide millions of dollars of uncompensated care to persons who qualify for Medicaid because
Medicaid,on average, covers only 60%of the costs of the health care services actually provided
by Hospitals to Medicaid eligible persons, leaving hospitals with significant uncompensated
costs("Medicaid shortfall");and
WHEREAS, the State of Florida(the"State")has received federal authority to establish
the Statewide Medicaid Managed Care hospital directed payment program (the"DPP") to offset
hospitals' Medicaid shortfall and improve quality of care provided to Florida's Medicaid
population;and
WHEREAS,impacted Hospitals have asked Collier County (the"County")to impose an
assessment upon certain real property owned by the Hospitals to help finance the non-federal
share of the State's Medicaid program; and
WHEREAS, the only properties to be assessed in these localities are the real property
sites of such Hospitals;and
WHEREAS, the County recognizes that one or more Hospitals within the County's
boundaries may be located upon real property leased from governmental entities and that such
Hospitals may be assessed because courts do not make distinctions on the application of special
assessments based on "property interests" but rather on the distinction of the classifications of
real property being assessed;and
Page l of 10
16.D.3.a
Packet Pg. 1003 Attachment: 1. Ordinance 2021-23 (19976 : Non-Ad Valorem Special Assessment)
WHEREAS, the funding raised by the County assessment will, through
intergovernmental transfers ("IGTs") provided consistent with federal guidelines, support
additional funding for Medicaid payments to Hospitals to address the Medicaid shortfall;and
WHEREAS, the County acknowledges that the Hospital properties assessed will benefit
directly and especially from the assessment as a result of the above-described additional funding
provided to said Hospitals;and
WHEREAS, the County has determined that a logical relationship exists between the
Medicaid services provided by the Hospitals,which will be supported by the assessment,and the
special and particular benefit to the real property of the Hospitals;and
WHEREAS, the County has an interest in promoting access to health care for its low-
income and under-insured residents;and
WHEREAS, leveraging additional federal support through the above-described IGTs to
fund payments to the Hospitals for health care services provided to Medicaid eligible persons
directly and specifically benefits the Hospitals' properties and supports their continued ability to
provide those services;and
WHEREAS, imposing an assessment limited to Hospital properties to help fund the
provision of Medicaid services and the achievement of certain quality standards by the Hospitals
to residents of the County is a valid public purpose that benefits the health, safety,and welfare of
the citizens of the County;and
WHEREAS, the assessment ensures the financial stability and viability of the Hospitals
providing Medicaid services;and
WHEREAS, the Hospitals are important contributors to the overall County's economy,
and the financial benefit to these Hospitals directly and specifically supports their mission, as
well as their ability to grow, expand, and maintain their facilities in concert with the population
growth in the jurisdiction of the County; and
WHEREAS,the County finds the assessment will enhance the Hospitals' ability to grow,
expand, maintain, improve and increase the value of their properties and facilities under all
present circumstances and those of the foreseeable future;and
WHEREAS, the County is proposing a properly apportioned assessment by which all
Hospitals will be assessed a uniform amount that is compliant with 42 C.F.R. §433.68(d);and
WHEREAS, the adoption of this Ordinance will enable the County to levy a uniform
non-ad valorem special assessment, which is fairly and reasonably apportioned among the
Hospitals' properties within the County's jurisdictional limits,to establish and maintain a system
of funding for IGTs to support the non-federal share of Medicaid payments that will directly and
specially benefit Hospital properties.
Page 2 of 10 1
0
16.D.3.a
Packet Pg. 1004 Attachment: 1. Ordinance 2021-23 (19976 : Non-Ad Valorem Special Assessment)
WHEREAS, for the first year of the assessment the County finds that the alternative
method, as specified in § 197.3631, Fla. Stat., for the assessment and collection of the non-ad
valorem special assessment is appropriate but in future tax years may elect to use the uniform
method if approved by the Board.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY,FLORIDA,that:
SECTION 1. Chapter 126 of the Collier County Code of Laws and Ordinances, is hereby
amended,by adding a new Article VI as follows:
Sec. 126-211. -Title
This Article VI shall be known and may be cited as the "Collier County Local Provider
Participation Fund Ordinance."
Sec. 126-212.-Authority.
Pursuant to Article VIII, Section 1(0 of the Constitution of the State of Florida and Florida
Statutes 125, the Board is hereby authorized to impose a special assessment against private for-
profit and not-for-profit hospitals located within the County to fund the non-federal share of
Medicaid payments associated with Local Services.
Sec. 126-213.-Purpose.
The non-ad valorem special assessment authorized by this Article shall be imposed, levied,
collected,and enforced against Assessed Properties located within the County.Proceeds from the
Assessment shall be used to benefit Assessed Properties through enhanced Medicaid payments
for Local Services. When imposed, the Assessment shall constitute a lien upon the Assessed
Properties equal in rank and dignity with the liens of all state,county,district,or municipal taxes
and other non-ad valorem assessments. Failure to pay may cause foreclosure proceedings, which
could result in loss of title, to commence. The Assessment shall be computed and assessed only
in the manner provided in this Ordinance.
Sec. 126-214. -Alternative Method.
This Ordinance shall be deemed to provide an additional and alternative method, as specified in
197.3631, Fla. Stat., for the assessment and collection of the non-ad valorem special
assessment described herein. The Ordinance shall be regarded as supplemental and additional to
powers conferred by other laws and shall not be regarded as in derogation of any powers now
existing or which may exist hereafter.This Ordinance,being necessary for the health,safety,and
welfare of the inhabitants of the County, shall be liberally construed to effect the purposes
hereof.
Sec. 126-215. -Definitions.
Page 3 of 10
16.D.3.a
Packet Pg. 1005 Attachment: 1. Ordinance 2021-23 (19976 : Non-Ad Valorem Special Assessment)
When used in this Ordinance, the following terms shall have the meanings below, unless the
context clearly requires otherwise:
Annual Final Assessment Resolution means the resolution described in Sections 126-224
and 126-225 hereof, which shall be the final proceeding for the imposition of an Assessment,
establishing the rate for the non-ad valorem assessment for a specific Fiscal Year.
Assessed Property means an Institutional Health Care Provider holding a right of
possession and right of use of real property in the County through an ownership or leasehold
interest,thus making the property subject to the Assessment.
Assessment means a non-ad valorem special assessment imposed by the County on
Institutional Health Care Providers located in the County limits to fund the non-federal share of
Medicaid and Medicaid managed care payments directed to hospitals providing Local Services in
the County.
Assessment Coordinator means the person appointed by the County Manager or designee
to administer the Assessment imposed pursuant to this Article,or such person's designee.
Assessment Resolution means the resolution described in Section 126-219 hereof.
Board means the Board of County Commissioners of Collier County,Florida.
County means Collier County,Florida.
Fiscal Year means the period commencing on October 1 of each year and continuing
through the next succeeding September 30, or such other period as may be prescribed by law as
the fiscal year for the County.
Institutional Health Care Provider means a private for-profit or not-for-profit hospital
that provides inpatient hospital services.
Local Services means the provision of inpatient and outpatient hospital services to
Medicaid,indigent,and uninsured members of the Collier County community.
Non Ad Valorem Assessment Roll means the special assessment roll prepared by the
County.
Ordinance means the Collier County Local Provider Participation Fund Ordinance as it
may be codified in Chapter 114 as Article VI in the Collier County Code of Laws and
Ordinances.
Tax Collector means the Collier County Tax Collector.
Page 4 of 10 I
16.D.3.a
Packet Pg. 1006 Attachment: 1. Ordinance 2021-23 (19976 : Non-Ad Valorem Special Assessment)
Sec. 126-216.-Interpretation.
Unless the context indicates otherwise, the terms "hereof," "hereby," "herein," "hereto,"
hereunder"and similar terms refer to this Article.The term"hereafter"means after and the term
heretofore"means before the effective date of the Ordinance.
Sec. 126-217. -Assessment.
Pursuant to § 125.01, Fla. Stat., the Board is hereby authorized to create a non-ad valorem
special assessment that shall be imposed, levied, collected, and enforced against Assessed
Property to fund the non-federal share of Medicaid payments benefitting Assessed Properties
providing Local Services in the County. Funds generated as a result of the Assessment shall be
held in a separate account called the local provider participation fund and shall be available to be
used only to: (1) provide to the Florida Agency for Health Care Administration the non-federal
share for Medicaid payments to be made directly or indirectly in support of hospitals serving
Medicaid beneficiaries and (2)reimburse the County for administrative costs associated with the
implementation of the Assessment authorized by this Ordinance, as further specified in the
Assessment Resolution.
The Assessment will be broad based, and the amount of the Assessment must be uniformly
imposed on each Assessed Property. The Assessment may not hold harmless any Institutional
Health Care Provider, as required under 42 U.S.C. § 1396b(w). As set forth in Section 126-213,
the Assessment shall constitute a lien upon the Assessed Properties equal in rank and dignity
with the liens of all state, county, district, or municipal taxes and other non-ad valorem
assessments. In addition to other remedies available at law or equity, the enforcement of the
aforesaid Assessment shall be at the same time and in like manner as ad valorem taxes and
subject to all ad valorem tax enforcement procedures afforded to the official annual real property
tax notice.
Creation and implementation of the Assessment will not result in any additional pecuniary
obligation on the County, Board,or County residents. The Assessment shall be imposed, levied,
collected, and enforced against only Assessed Properties, and the Assessment Resolution shall
provide that the County's administrative costs shall be reimbursed from the collected amounts.
The County's administrative costs shall not exceed$150,000.
Any reasonable expenses the County incurs to collect delinquent assessments, including any
attorney's fees incurred as a result of contracting with an attorney to represent the county in
seeking and enforcing the collection of delinquent assessments, are not subject to the limitation
on administrative costs.
Sec. 126-218.-Computation of Assessment.
The annual Assessment shall be specified for each Assessed Property. The Board shall set the
Assessment in amounts that in the aggregate will generate sufficient revenue to fund the non-
federal share of Medicaid payments associated with Local Services to be funded by the
Assessment.
Page 5 of 10
16.D.3.a
Packet Pg. 1007 Attachment: 1. Ordinance 2021-23 (19976 : Non-Ad Valorem Special Assessment)
The amount of the Assessment required of each Assessed Property may not exceed an amount
that,when added to the amount of other required assessments, equals an amount of revenue that
exceeds the maximum percent of the aggregate net patient revenue of all Assessed Hospitals in
the County permitted by 42 C.F.R. §433.68(f)(3)(i)(A).Assessments for each Assessed Property
will be derived from data contained in the Florida Hospital Uniform Reporting System, as
available from the Florida Agency for Health Care Administration.
Sec. 126-219. -Assessment Resolution.
The Assessment Resolution shall describe: (a)the Medicaid payments proposed for funding from
proceeds of the Assessment; (b) the benefits to the Assessment Properties associated with the
Assessment; (c) the methodology for computing the assessed amounts; and (d) the method of
collection,including how and when the Assessment must paid.
Sec. 126-220.-Non-Ad Valorem Assessment Roll.
The Assessment Coordinator shall prepare, or direct the preparation of, the Non-Ad Valorem
Assessment Roll,which shall contain the following:
a) The names of the Assessed Properties;and
b) The Assessment rate and amount of the Assessment to be imposed against each
Assessed Property based on the Assessment Resolution.
The Non-Ad Valorem Assessment Roll shall be retained by the Assessment Coordinator and
shall be open to public inspection. The foregoing shall not be construed to require that the
Assessment Roll be in printed form if the amount of the Assessment for each Assessed Property
can be determined by use of a computer terminal available to the public.
Sec. 126-221. -Notice by Publication.
Upon completion of the Non-Ad Valorem Assessment Roll, the Assessment Coordinator shall
publish once in a newspaper of general circulation within the County a notice stating that theBoard, at a regular, adjourned, or special meeting on a certain day and hour, not earlier than 20
calendar days from such publication, will hear objections of all interested persons to approve the
aforementioned Non-Ad Valorem Assessment Roll. Such notice shall include:
a) The Assessment rate;
b) The procedure for objecting to the Assessment rate;
c) The method by which the Assessment will be collected;and
d) A statement that the Non-Ad Valorem Special Assessment Roll is available for
inspection at the Office of the Assessment Coordinator.
Page 6 of 10
16.D.3.a
Packet Pg. 1008 Attachment: 1. Ordinance 2021-23 (19976 : Non-Ad Valorem Special Assessment)
Sec. 126-222.-Notice by Mail.
In addition to the published notice required by Section 126-221, but only for the first fiscal year
in which an Assessment is imposed by the Board against Assessed Properties, the Assessment
Coordinator shall provide notice of the proposed Assessment by first class mail to the Assessed
Properties. Such notice shall include:
a) The purpose of the Assessment;
b) The Assessment rate to be levied against each Assessed Property;
c) The unit of measurement applied to determine the Assessment;
d) The total revenue to be collected by the County from the Assessment;
e) A statement that failure to pay the Assessment will cause a tax certificate to be issued
against the property or foreclosure proceedings,either of which may result in a loss of
title to the property;
f) A statement that all affected and/or interested parties have a right to appear at the
hearing and to file written objections with the Board within 20 days of the notice;and
g) The date,time,and place of the hearing.
Notice shall be mailed at least 20 calendar days prior to the hearing to each Assessed Property at
such address as is shown on the Assessment Roll. Notice shall be deemed mailed upon delivery
thereof to the possession of the United States Postal Service. The Assessment Coordinator may
provide proof of such notice by affidavit. Failure of the Assessed Property to receive such notice,
because of mistake or inadvertence, shall not affect the validity of the Assessment Roll or release
or discharge any obligation for payment of the Assessment imposed by the Board pursuant to
this Article.
Sec. 126-223. -Adoption of Assessment Resolution and Non-Ad Valorem Assessment Roll.
At the time named in the notice, the Board shall receive and consider any written objections of
interested persons. All objections to the Assessment Resolution and Non-Ad Valorem
Assessment Roll shall be made in writing and filed with the Assessment Coordinator at or before
the time or adjourned time of such hearing. At the date and time named in the notice,the Board
may adopt the Assessment Resolution and Non-Ad Valorem Assessment Roll which shall:
a) Set the rate of the Assessment to be imposed;
b) Approve the Non-Ad Valorem Assessment Roll,with such amendments as it deems just
and right;and
c) Affirm the method of collection.
Page 7 of 10 rx J
16.D.3.a
Packet Pg. 1009 Attachment: 1. Ordinance 2021-23 (19976 : Non-Ad Valorem Special Assessment)
Sec. 126-224.-Annual Final Assessment Resolution.
The Board may revise the Non-Ad Valorem Assessment Roll during the Fiscal Year to modify
the Assessment rate. However, the Board must adopt an Annual Final Assessment Resolution
during the Fiscal Year to memorialize the final rate applicable for the Fiscal Year.
Sec. 126-225.-Effect of Annual Final Assessment Resolution.
The adoption of the Annual Final Assessment Resolution shall be the final adjudication of the
issues presented(including,but not limited to, the method of apportionment and Assessment, the
Assessment rate, the initial rate of Assessment, the Non-Ad Valorem Assessment Roll, and the
levy and lien of the Assessments), unless proper steps shall be initiated in a court of competent
jurisdiction to secure relief within 20 days from the date of Board action on the Annual Final
Assessment Resolution. The Non-Ad Valorem Assessment Roll shall be delivered to the Tax
Collector or such other official as the Board by resolution shall designate.
Sec. 126-226. -Method of Collection.
The amount of the assessment is to be collected pursuant to the Alternative Method, as specified
in the Assessment Resolution.
Sec. 126-227.-Refunds.
If, at the end of the Fiscal Year, additional amounts remain in the local provider participation
fund, the Board is hereby authorized to make refund to Assessed Properties in proportion to
amounts paid in during the Fiscal Year for all or a portion of the unutilized local provider
participation fund.
Sec. 126-228.-Responsibility for Enforcement,
The County and its agent, if any, shall maintain the duty to enforce the prompt collection of the
Assessment by the means provided herein. The duties related to collection of assessments may
be enforced at the suit of any holder of obligations in a court of competent jurisdiction by
mandamus or other appropriate proceedings or actions.
Sec. 126-229, -Correction of Errors and Omissions.
No act of error or omission on the part of the Comptroller, Property Appraiser, Tax Collector,
Assessment Coordinator, Board, or their deputies or employees shall operate to release or
discharge any obligation for payment of the Assessment imposed by the Board under the
provision of this Chapter.
Page 8oflO
0
16.D.3.a
Packet Pg. 1010 Attachment: 1. Ordinance 2021-23 (19976 : Non-Ad Valorem Special Assessment)
SECTION 2. APPLICABILITY.
It is hereby intended that this Ordinance shall constitute a uniform Iaw applicable in all
unincorporated areas of Collier County, Florida, and to all incorporated areas of Collier County
where there is no existing conflict of law or municipal ordinance.
SECTION 3. SEVERABILITY.
In the event this Ordinance conflicts with any other Ordinance of Collier County or other
applicable law, deemed a separate, distinct and independent provision and such holding shall
not affect the validity of the remaining portion.
SECTION 4. RESOLUTION OF CONFLICT OF LAWS.
In all instances where Florida law, as evidenced by the Florida Administrative Code, Florida
Statutes, applicable case law, or otherwise mandates standards or requirements that are stricter
than the provisions of this Ordinance, or where a matter is addressed by Florida law that is not
addressed by this Ordinance, then said law shall govern. In situations where this Ordinance
addresses a matter in a manner that is stricter than that of Florida law, the provisions of this
Ordinance shall control.
SECTION 5. INCLUSION IN THE COLLIER COUNTY CODE.
The provisions of this Ordinance shall be included and incorporated in the Collier County Code,
as an addition or amendment thereto, and shall be appropriately renumbered to conform to the
uniform numbering system of the Collier County Code, once established. The word "ordinance"
may be changed to "section," "article," or other appropriate word or phrase necessary to
accomplish such intentions.
SECTION 6. FILING OF ORDINANCE.
In accordance with the provisions of§ 125.66,Fla. Stat.,a certified copy of this Ordinance shall
be filed with the Florida Department of State.
SECTION 7. EFFECTIVE DATE.
This Ordinance shall become effective July 1, 2021 unless the enabling legislation is not
approved by the Governor of the State of Florida.
PASSED AND 13ULY ADOPTED by the Board of County Commissioners of Collier County,
Florida,this aorday of J u,ne, ,2021.
Page 9 of 10
16.D.3.a
Packet Pg. 1011 Attachment: 1. Ordinance 2021-23 (19976 : Non-Ad Valorem Special Assessment)
ATTEST: BOARD OF COUNTY COMMISSIONERS
CRYSTAL K KINZEL,CLERK COLLIER O Y, FLORIDA
By—:)(By:
DEPUT PENNY TAYL ,CHAIRP SON
Attest as to Chaim an's •••.
signature only.
Approved as to form
and legality:
e i r A.Bel edio 1Jna p 5PAssistantCountyAtto
I i
This ordinance flied with t1'xs:
Secr tort' of State's
day of
and acknowledgement of that
filing received ihis
day
By Deouty C erk,
Page 10 of 10
0G
16.D.3.a
Packet Pg. 1012 Attachment: 1. Ordinance 2021-23 (19976 : Non-Ad Valorem Special Assessment)
r .
FLORIDA DEPARTMENT Of STATE
RON DESANTIS LAUREL M. LEE
Governor Secretary of State
July 1, 2021
Ms. Martha Vergara, BMR & VAB Senior Deputy Clerk
Office of the Clerk of the Circuit Court
Comptroller of Collier County
3329 Tamiami Trail E, Suite#401
Naples, Florida 34112
Dear Ms. Vergara:
Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of your
electronic copy of Collier County Ordinance No. 2021-23, which was filed in this office on July 1, 2021.
Sincerely,
Anya Grosenbaugh
Program Administrator
AG/lb
R. A. Gray Building • 500 South Bronough Street • Tallahassee, Florida 32399-0250
Telephone: (850) 245-6270
16.D.3.a
Packet Pg. 1013 Attachment: 1. Ordinance 2021-23 (19976 : Non-Ad Valorem Special Assessment)
16.D.3.bPacket Pg. 1014Attachment: 2. Resolution Hospital Assessment CAO approved (19976 : Non-Ad Valorem Special Assessment)
16.D.3.bPacket Pg. 1015Attachment: 2. Resolution Hospital Assessment CAO approved (19976 : Non-Ad Valorem Special Assessment)
16.D.3.bPacket Pg. 1016Attachment: 2. Resolution Hospital Assessment CAO approved (19976 : Non-Ad Valorem Special Assessment)
16.D.3.bPacket Pg. 1017Attachment: 2. Resolution Hospital Assessment CAO approved (19976 : Non-Ad Valorem Special Assessment)
16.D.3.bPacket Pg. 1018Attachment: 2. Resolution Hospital Assessment CAO approved (19976 : Non-Ad Valorem Special Assessment)
Collier County LPPF Rate SettingNet Patient RevenueLPPF Assessment RateLPPF Mandatory PaymentA B C = B * A10314400Physicians Regional Med Ctr - Pine Ridge CHS Naples$275,652,659 $3,059,74516431100Landmark Hospital of Southwest Florida Landmark Holdings of Missouri, LLC Naples25,982,331$288,40410031500Naples Community HospNCH Healthcare SystemNaples520,783,910$5,780,701104063The Willough at NaplesOglethorpe, LLCNaples17,931,511$199,040840,350,411$ 1.11%9,327,890$ Hospital ID #Provider NameHospital SystemCityTotal and %'s16.D.3.cPacket Pg. 1019Attachment: 3. Collier County Roll (19976 : Non-Ad Valorem Special Assessment)
Facility
Type Name Street Address Street
City
Street
State
Street
Zip
Street
County
Real Estate
Parcel Number Legal Description
Hospital
PHYSICIANS REGIONAL
MEDICAL CENTER ‐ PINE
RIDGE
6101 Pine Ridge
Rd Naples FL 34119 Collier 80670080001
VINEYARDS UNIT ONE, THE TRACT "B" AND THAT PORTION OF SEC 8 TWP 49
RNG 26 AS DESC IN OR 2313 PG 3115
Hospital
LANDMARK HOSPITAL
OF SOUTHWEST
FLORIDA
1285 Creekside
Blvd Naples FL 34109 Collier 29331180612
CREEKSIDE COMMERCE PARK EAST, PART OF TR 5 DESC AS FOLL; COM AT NE
CNR 27‐48‐25 ALG E LI S01 09 43E 696.85FT, THENCE S88 50 17W 559.33FT
TO POB. THENCE S00W 245.17FT, THENCE 126.74FT ALG ARC TO NW,
THENCE S84 26 05W 428.11FT, THENCE 39.26FT ALG ARC, THENCE N05 35
40W 353.51FT, THENCE N90E 565.33FT TO POB. 4.36 AC
Hospital NCH BAKER HOSPITAL 350 7th St N Naples FL 34102 Collier 14038880000
NAPLES T 7 BLKS 24 & 23, T 8 BLKS 23 & 24 & ALL VAC E/W & N/S ALLEYS &
THAT VACATED PORT OF 3RD AVE N LY BETWEEN 6TH ST & 8TH ST & THAT
VACATED PORT OF 7TH ST LY BETWEEN SECOND AVE N & FOURTH AVE N
Hospital THE WILLOUGH AT
NAPLES
9001 Tamiami
Trail East Naples FL 33862 Collier 55100120000
LELY EST ST ANDREWS W A PORTION OF TR J DESC AS: COMM SE CNR SEC
19, N 39 DEG W 359.82FT TO POB, S 50 DEG W 473.35FT E RW US 41, N 39
DEG W 550FT, N 50 DEG E 604.72FT, S 58 DEG E 580.78FT, S 50 DEG W
324.20FT TO POB OR 996 PG 1813‐14 OR 1079 PG 1333
16.D.3.d
Packet Pg. 1020 Attachment: 4. Collier Description of Properties to be Assessed (19976 : Non-Ad Valorem Special Assessment)
NOTICE OF PUBLIC HEAzuNG TO CONSIDER THE IMPOSITION AND COLLECTION
OF A NON-AD VALOREM SPECIAL ASSESSMENT
Notice is hereby given that the Board of County Commissioners of Collier County, Florida, will
conduct a public hearing to consider the approval of the imposition and collection of a non-ad
valorem special assessment against each private for-profit and not-for-profit hospital that
provides inpatient hospital services and that holds a right of possession and right of use to real
property in Collier County, Florida (each, an "Assessed Property"). The list of affected hospitals
is included at the conclusion of this notice.
The assessment is intended to finance intergovernmental transfers provided consistent with
federal guidelines to fund the non-federal share of certain Medicaid and./or Medicaid managed
care payments. As a result, the assessment directly and specially benefits Assessed Properties
and supports the provision of health care services to Medicaid, indigent, and uninsured members
of the County's community.
The public hearing will be held at Administration Building, located at 3299 Tamiami Trail East,
Suite 303, Naples, FL 34112-5746, on September 28 at9 a.m., or as soon thereafter as the
matter can be heard. At that time, the Board will receive public comment on the proposed special
assessment.
The County has prepared the Non-Ad Valorem Assessment Roll being considered for approval
based on information provided by the hospitals. The roll contains the names of the hospitals; the
tax parcel identification numbers of the parcels; the section, township, and range of the parcels
assessed; the parcel owner's name; the address and the names and addresses of any leaseholders
of the Assessed Properties; the assessment rate; and the amount of the special assessment to be
imposed against each Assessed Property. The Non-Ad Valorem Assessment Roll will be
available for inspection at the Collier County Operations & Veterans Services, located at3339
Tamiami Trail East Srite 212, Naples, FL 34112, during regular business hours from September
8, 2021 , until the hearing concludes on Tuesday, September 2l , 202I . The assessment rate set
forth in the Non-Ad Valorem Assessment Roll to be levied against the net patient revenue of
each Assessed Property is 1.1 1%.
At the date and time set forth in this notice, the Board of County Commissioners may:
(1) approve the Non-Ad Valorem Assessment Roll, with such amendments as it deems just and
right and (2) adopt a resolution (the "Assessment Resolution") that describes (a) the Medicaid
payments proposed for funding from proceeds of the assessment, (b) the benefits to the Assessed
Properties, (c) the methodology for computing the assessed amounts, and (d) the method of
collection, including how and when the assessment is to be paid.
All interested persons have a right to appear at the public hearing and to file written objections
with the Board prior to the resolution vote. All written objections to the Non-Ad Valorem
Assessment being considered for approval shall be filed with the County by September 27 ,2021.
Written objections should be sent to the attention of Collier County Operations & Veterans
Services, located at3339 Tamiami Trail East Suite 212, Naples, FL34ll2.
16.D.3.e
Packet Pg. 1021 Attachment: 5. Advertisement 9.8.21 (19976 : Non-Ad Valorem Special Assessment)
The amount of the assessment is to be collected pursuant an additional and alternative method, as
specified in $ 197.363 1, Fla. Stat., for the assessment and collection of a non-ad valorem special
assessment. Details will be included in the Assessment Resolution.
If you are a person with disability who needs any accommodation to participate in this
proceeding, you are entitled, at no cost to you, to the provision of certain assistance. Please
contact Collier County Facilities Management Division at (239) 252-8380 at least three days
prior to the public hearing if you need special accommodations.
Collier County, FLOzuDA
List of Affected Properties:
The special assessment is to be levied against each private for-profit and not-for-profit hospital
operating under a Florida hospital license affiliated with the following providers of inpatient
hospital services that holds a right of possession and right of use to real property in Collier
County, Florida:
Physicians Regional Medical Center
6101 Pine Ridge Rd
Naples, FL 34119
Parcel #: 80670080001
Landmark Hospital of Southwest Florida
1285 Creekside Blvd
Naples FL 34109
Parcel #:29331180612
NCH Baker Hospital
350 7th St N
Naples FL 34102
Parcel #: 14038880000
The Willough at Naples
9001 TamiamiTrail East
Naples, FL 33862
Parcel #: 55100120000
16.D.3.e
Packet Pg. 1022 Attachment: 5. Advertisement 9.8.21 (19976 : Non-Ad Valorem Special Assessment)
Re
C-OtttlW
Pu blic Services Department
Community & Human Services Division
September 29,2021
Daniel Dunmyer
Landmark Hospital of Southwest Florida
1285 Creekside Blvd
Naples FL 34109
Parcel Number 2933 I I 80 6 12
Collier County Local Provider Participation Fund Assessment
Dear Hospital Administrator:
Attached is your invoice for the annual mandatory payment for the Collier County Local
Provider Participation Fund ("LPPF").
The mandatory payment rate for Fiscal Year 2027 has been set at 1 .17Yo of your net patient
revenue. Net patient revenue is based on the Hospital's most recently filed Medicare Cost
report, which is filed with the Centers of Medicare and Medicaid services. The mandatory
payments will be deposited into the LPPF. These funds will be used for the non-federal
share of a Medicaid supplemental payment program. The LPPF is broad based; it applies
to all non-public hospitals located in Collier County that provide inpatient hospital services.
The formula for calculating the mandatory payments is the same for each hospital. No
hospitals are held harmless or exempt from paying the mandatory payments.
The mandatory payments are assessed annually but paid in installments due in accordance
with the schedule below:
Questions regarding your assessment and the process for collection may be directed to
the Operations & Veterans Services Division of Collier County at County at (239) 252-
8387.
Community & Human Services Division . 3339 Tamiami Trail East, Suite 211 . Naples, Florida 341 12-5361
239-252{ARE (2273), 23L252-CAFE (2233) . 23y252-4230 (RSVP) . www.colliergov.netihumanservlces
L-4 Landmark Hospital of Southwest
Florida
$288,404 October t5,2021
Mandatory
Payment
Quarter Provider Name Due Date
16.D.3.f
Packet Pg. 1023 Attachment: 6. Landmark Invoice 09.29.2021 (19976 : Non-Ad Valorem Special Assessment)
Jr
'< '< 'r THIS IS AN INVOICE * * * *
COLLIER COUNTY LOCAL PROVIDER PARTICIPATION FT]ND
Landmark Hospital of Southwest Florida
Parcel Number 29331 1 80612
Amount of assessment attributed to hospital: $288,404
Number of annual payments: I
Total amount of annual payments: $288,404
Amount Due: $288,404
Due by Date: October 15,2021
Make check payable to: Collier County Board of County Commissioners
C/O Operations & Veterans Services
3339 Tamiami Trail East Suite 212
Naples, FL 34112
,s * * * THIS IS AN INVOICE 's
*
'<
*
16.D.3.f
Packet Pg. 1024 Attachment: 6. Landmark Invoice 09.29.2021 (19976 : Non-Ad Valorem Special Assessment)
Re:
C-ountW
Pu blic SeMces Department
Community & Human Services Division
September 29,2021
Rick Wyles
350 7th Street North
Naples, PL 34102
Parcel Number 1 403 8880000
Collier County Local Provider Participation Fund Assessment
Dear Hospital Administrator:
Attached is your invoice for the annual mandatory payment for the Collier County Local
Provider Participation Fund ("LPPF").
The mandatory payment rate for Fiscal Year 2021has been set at 1 .l1o/o of your net patient
revenue. Net patient revenue is based on the Hospital's most recently filed Medicare Cost
report, which is filed with the Centers of Medicare and Medicaid services. The mandatory
payments will be deposited into the LPPF. These funds will be used for the non-federal
share of a Medicaid supplemental payment program. The LPPF is broad based; it applies
to all non-public hospitals located in Collier County that provide inpatient hospital services.
The formula for calculating the mandatory payments is the same for each hospital. No
hospitals are held harmless or exempt from paying the mandatory payments.
The mandatory payments are assessed annually but paid in installments due in accordance
with the schedule below:
Questions regarding your assessment and the process for collection may be directed to
the Operations & Veterans Services Division of Collier County at County at (239) 252-
83 87.
Community & Human Services Division . 3339 Tamiami Trail East, Suite 211 . Naples, Florida 341'12-5361
1.-4 NCH Baker Hospital 5 s,7Bo,7o1-October L5,202t
Quarter Mandatory Payment Due Date
:
-/
Provider Name
16.D.3.g
Packet Pg. 1025 Attachment: 7. NCH Baker Invoice 09.29.2021 (19976 : Non-Ad Valorem Special Assessment)
* * ,r ,( THIS IS AN INVOICE * '( 'r 'f
COLLIER COUNTY LOCAL PROVIDER PARTICIPATION FUND
NCH Baker Hospital
Parcel Number 1 4038880000
Amount of assessment attributed to hospital: $ 5,780,701
Number of annual payments: 1
Total amount of annual payments: $ 5,780,701
Amount Due: $ 517801701
Due try Date: October 15,2021
Make check payable to:Collier County Board of County Commissioners
C/O Operations & Veterans Services
3339 Tamiami Trail East Suite 212
Naples, FL 34112
* ,T * J< THIS IS AN INVOICE '<
* * ?K
16.D.3.g
Packet Pg. 1026 Attachment: 7. NCH Baker Invoice 09.29.2021 (19976 : Non-Ad Valorem Special Assessment)
Re
C-Ottltty
Pu blic SeMces Department
Communrty & Human Services Division
September 29,2027
Lyme Mitchell
8300 Collier Boulevard
Naples, Florida 34114
Parcel Number 80670080001
Collier County Local Provider Participation Fund Assessment
Dear Hospital Administrator:
Attached is your invoice for the arurual mandatory payment for the Collier County Local
Provider Participation Fund ("LPPF").
The mandatory payment rate for Fiscal Year 2021has been set at 1 .ll%o of your net patient
revenue. Net patient revenue is based on the Hospital's most recently filed Medicare Cost
report, which is filed with the Centers of Medicare and Medicaid services. The mandatory
payments will be deposited into the LPPF. These funds will be used for the non-federal
share of a Medicaid supplemental payment program. The LPPF is broad based; it applies
to all non-public hospitals located in Collier County that provide inpatient hospital services.
The formula for calculating the mandatory payments is the same for each hospital. No
hospitals are held harmless or exempt from paying the mandatory payments.
The mandatory payments are assessed annually but paid in installments due in accordance
with the schedule below:
Questions regarding your assessment and the process for collection may be directed to
the Operations & Veterans Services Division of Collier County at County at (239) 252-
8387.
Community & Human Services Division . 3339 TamiamiTrail East, Suite 21'l . Naples, Flonda 34112-5361
239-252CARE (2273).23L252-CAFE (2233). 23*252-4230 (RSVP) . *ww.colliergov.net/humanservices
1,-4 Physicians Regional Medical Center s3,059,745 October 1.5,2021-
Mandatory
Payment
Quarter Provider Name Due Date
_l
16.D.3.h
Packet Pg. 1027 Attachment: 8. Physicians Regional Invoice 09.29.2021 (19976 : Non-Ad Valorem Special Assessment)
,s :k ,r ,r THIS IS AN INVOICE 'r 'r :r
'(
COLLIER COUNTY LOCAL PROVIDER PARTICIPATION FT]ND
Physicians Regional Medical Center
Parcel Number 8067008000 1
Amount of assessment attributed to hospital: $3,059,745
Number of annual payments: I
Total amount of annual payments: $3,059,745
Amount Due: $3,0591745
Due by Date: October 15,2021
Make check payable to:Collier County Board of County Commissioners
C/O Operations & Veterans Services
3339 Tamiami Trail East Suite 212
Naples, FL 34112
'r '( 'r * THIS IS AN II\TVOICE * * * ,(
16.D.3.h
Packet Pg. 1028 Attachment: 8. Physicians Regional Invoice 09.29.2021 (19976 : Non-Ad Valorem Special Assessment)
Re
Chtn*y
Public SeMces Department
Community & Human Services Division
September 29,2021
Rick Bennett
The Willough at Naples
9001 Tamiami Trail East
Naples, FL 33862
Parcel Number: 55 100120000
Collier County Local Provider Participation Fund Assessment
Dear Hospital Administrator:
Attached is your invoice for the annual mandatory payment for the Collier County Local
Provider Participation Fund ("LPPF").
The mandatory payment rate for Fiscal Year 2027 has been set at I .llYo of your net patient
revenue. Net patient revenue is based on the Hospital's most recently filed Medicare Cost
report, which is filed with the Centers of Medicare and Medicaid services. The mandatory
payments will be deposited into the LPPF. These funds will be used for the non-federal
share of a Medicaid supplemental payment program. The LPPF is broad based; it applies
to all non-public hospitals located in Collier County that provide inpatient hospital services.
The formula for calculating the mandatory payments is the same for each hospital. No
hospitals are held harmless or exempt from paying the mandatory payments.
The mandatory payments are assessed annually but paid in installments due in accordance
with the schedule below:
Questions regarding your assessment and the process for collection may be directed to
the Operations & Veterans Services Division of Collier County at County at (239) 252-
8387.
Community & Human Services Division . 3339 Tamiami Trail East, Suite 211 . Naples, Florida 34112-5361
239-2524ARE (2273),23*252-CAFE (2233). 23V252-4230 (RSVP) . urwrl.colliergov.net/humanservices
1.-4 The Willough at Naples S199,040 October L5,202L
Mandatory
Payment
Quarter Provider Name Due Date
16.D.3.i
Packet Pg. 1029 Attachment: 9. The Willough Invoice 09.29.2021 (19976 : Non-Ad Valorem Special Assessment)
* ,r ,f ,( THIS IS AN INVOICE * * * *
COLLIER COUNTY LOCAL PROVIDER PARTICIPATION FUND
The Willough at Naples
Parcel Number: 55 1 00 1 20000
Amount of assessment attributed to hospital: $199,040
Number of annual payments: 1
Total amount of annual payments: $199,040
Amount Due: $199,040
Due by Date: October 15,2021
Make check payable to: Collier County Board of County Commissioners
C/O Operations & Veterans Services
3339 Tamiami Trail East Suite 212
Naples, FL 34112
>I ,r * ,( THIS IS AN INVOICE ,( ,r ,( *
16.D.3.i
Packet Pg. 1030 Attachment: 9. The Willough Invoice 09.29.2021 (19976 : Non-Ad Valorem Special Assessment)
16.D.3.k
Packet Pg. 1031 Attachment: legal ad - agenda ID 19976 (19976 : Non-Ad Valorem Special Assessment)
16.D.3.lPacket Pg. 1032Attachment: DPP LOA (19976 : Non-Ad Valorem Special Assessment)
16.D.3.lPacket Pg. 1033Attachment: DPP LOA (19976 : Non-Ad Valorem Special Assessment)
16.D.3.lPacket Pg. 1034Attachment: DPP LOA (19976 : Non-Ad Valorem Special Assessment)
IGT Provider Name:
Health Care Provider Name:
IGT Amount:
State Fiscal Year Ending:
1.
County
If other, please explain
2.
No
3.
Amount
6,687,755$
-$
-$
If other, please explain
a.
Yes
If no, please explain
4.Does your organization have taxing authority?
Yes
5.If the source of IGT funding is from taxes, please answer the following questions:
a.Is the tax a state, county, city, or hospital district tax?
16.D.3.m
Packet Pg. 1035 Attachment: IGT questionnaire statewide DDP (19976 : Non-Ad Valorem Special Assessment)
County
If other, please explain
b.What entities are taxed?
c.What is the tax structure (i.e. property tax, percentage of revenue, assessment, etc.)?
d.What is the amount or percent of the tax?
e.
Amount
9,327,890$
9,327,890$
100.00%
i)
Yes
If no, please explain
Total Tax Burden
Healthcare Provider Tax Burden
Is the tax broad based? A broad based tax can be defined as a tax that is imposed on at least all
health care items or services in the class or providers of such items or services furnished by all non-
Federal, non-public providers in the State, and is imposed uniformly, pursuant to 42 CFR § 433.68.
Does at least 85% of the burden of the tax revenue fall on health care providers as defined in 42 CFR
§433.55? (Provide the total tax revenue and the health care provider tax burden) If so, please answer
the following questions:
Special assessment
1.11% of Net Patient Revenue
Licensed non-public hospitals in Collier County
16.D.3.m
Packet Pg. 1036 Attachment: IGT questionnaire statewide DDP (19976 : Non-Ad Valorem Special Assessment)
ii)
Yes
If no, please explain
iii)
No
If no, please explain
iv)
Yes
If no, please explain
v)Does every tax paying entity receive a supplemental payment equal to or exceeding its tax cost?
If yes, please explain
6.
a.
No
b.
Amount
c.
No
Are provider voluntary payments or in-kind services received by the organization as defined in 42 CFR
§ 433.52?
No waiver was requested
Is the tax uniform across all entities being taxed? Based on 42 CFR § 433.68, a health care-related
tax will be considered to be imposed uniformly even if it excludes Medicaid or Medicare payments
(in whole or in part), or both; or in the case of health care-related tax based on revenue or receipts
with respect to a class of items or services, if it excludes either Medicaid or Medicare revenue with
respect to a class of items or services, or both. The exclusion of Medicaid revenue must be applied
uniformly to all providers being taxed.
Is the tax generally redistributive and a waiver of the broad-based or uniform tax requirement was
granted in accordance with 42 CFR §433.68(e)?
Does the tax program comply with the hold harmless provisions included in 42 CFR § 433.68(f)?
The county is not involved in the distribution of funds following federal match. The county is not in
position to speak to the ultimate distribution to hospitals from the managed care organizations.
Please answer the following regarding provider funds received from the healthcare entity and/or other
health care entities.
How much of the organization’s revenue is received from provider-related donations (Provide the total
revenue and the provider-related donation amounts)?
Do individual provider donations exceed $5,000 per year or $50,000 per year for a health care
organizational entity?
Total Revenue
Provider Related Donations
16.D.3.m
Packet Pg. 1037 Attachment: IGT questionnaire statewide DDP (19976 : Non-Ad Valorem Special Assessment)
If yes, please list the provider and payment amount.
Funding Source Amount
-$
-$
-$
d.
e.
7.
No
If yes, provide the board minutes and date of the appropriation.
I certify that the statements and information contained
in this submittal are true, accurate, and complete.
Signature of Officer or Administrator
Title
Date
No
Were funds utilized for the IGT specifically appropriated by the organization's board?
Does any portion of the provider donation constitute as a “bona fide donation” pursuant to 42 CFR §
433.54? 42 CFR § 433.54 requires donations will not be returned to the individual provider, the provider
class, or related entity under a hold harmless provision.
Is there an agreement between the IGT provider and the health care entity? If so, please specify
whether the agreement is written and provide the details.
Provider Name
16.D.3.m
Packet Pg. 1038 Attachment: IGT questionnaire statewide DDP (19976 : Non-Ad Valorem Special Assessment)