Use of multidimensional assessment to provide testimony on behalf of residents in a life-care home
City administrators challenged a life-care home's tax-exempt status. A successful, empirically-based case was made based on data collected by gerontological nurses using the Iowa Self-Assessment Inventory (ISAI) and related instruments (Mini-Mental State Examination [MMSE], Instrumental Activities of Daily Living Scale [IADLS], and Physical Self-Maintenance Scale [PSMS]) to describe the life-care population. Testimony by gerontological nurses included comparisons between these life-care residents and statewide data on elderly individuals currently residing in nursing homes and in the community. The data they presented showed not only that this life-care home provided a high quality of life, but also saved society substantial amounts of money in government-funded services that would otherwise be provided to residents of this home. The judge ruled in favor of continuing tax-exempt status for this life-care home because credible evidence clearly demonstrated that taxpayer savings from the services provided to life-care home residents and the life-care commitment dramatically outweighed the taxpayer costs associated with lost tax revenues.
J. M. Daly, Kathleen C. Buckwalter, and W. Morris. "Use of multidimensional assessment to provide testimony on behalf of residents in a life-care home" Journal of gerontological nursing 26.12 (2000): 8-15.
Available at: http://works.bepress.com/kathleen_buckwalter/15
This document is currently not available here.