Nursing Facility Quality Assessment

Frequently asked questions in regard to the Nursing Facility Quality Assessment (NFQA).

What is the Nursing Facility Quality Assessment (NFQA)?

The NFQA is an assessment of 5.5% of "net patient services revenues" on all nursing facilities on the basis of patient days in each nursing facility. The assessment is implemented in accordance with the provisions of 42 C.F.R. Part 433.

Who pays it?

The assessment is paid by nursing facilities as defined in RSA 151-E:2,V and facilities licensed as a specialty hospital and certified to receive federal reimbursement as a nursing facility.

When is the return due?

Every nursing facility shall on or before the tenth day of the month following the expiration of the assessment period make a return to the Department of Revenue Administration and to the Department of Health and Human Services.

  • Period: October 1 to December 31 is due January 10
  • Period: January 1 to March 31 is due April 10
  • Period: April 1 to June 30 is due July 10
  • Period: July 1 to September 30 is due October 10

Returns can be filed using our online portal, Granite Tax Connect at

Who do I contact with questions?

Questions regarding the calculation of your Net Patient Services Revenue or questions regarding the filing of completed returns or ACH Debit forms may be directed to the Taxpayer Services Division at (603) 230-5920.