# Per Patient Day

> State benchmarks for SNF occupancy, revenue and cost per patient day, payer mix and margins from Medicare cost reports, plus EBITDAR, value and DSCR math.

Per Patient Day is published by Janover Capital LLC. Contact: desk@janover.co.

## Pages
- [Skilled nursing benchmarks by state, from Medicare cost reports](https://fhaskillednursing.loan/): Skilled nursing operating benchmarks by state from Medicare cost reports, and a calculator that turns census and per-day numbers into EBITDAR, value and DSCR.
- [About Per Patient Day](https://fhaskillednursing.loan/about/): Per Patient Day publishes skilled nursing benchmarks from Medicare cost reports and is operated by Janover Capital LLC, a commercial mortgage firm.
- [Skilled nursing benchmarks by state from Medicare cost reports](https://fhaskillednursing.loan/benchmarks/): Median SNF occupancy, revenue and expense per patient day, margins and payer mix for every state, by ownership and by size, from CMS cost reports.
- [Alabama skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/alabama/): Median Alabama SNF from Medicare cost reports: 86.6% occupancy, $310 revenue and $308 expense per patient day, payer mix.
- [Arizona skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/arizona/): Median Arizona SNF from Medicare cost reports: 80.7% occupancy, $401 revenue and $396 expense per patient day, payer mix.
- [Arkansas skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/arkansas/): Median Arkansas SNF from Medicare cost reports: 72.3% occupancy, $314 revenue and $308 expense per patient day, payer mix.
- [California skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/california/): Median California SNF from Medicare cost reports: 90.4% occupancy, $480 revenue and $465 expense per patient day, payer mix.
- [Colorado skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/colorado/): Median Colorado SNF from Medicare cost reports: 82.3% occupancy, $375 revenue and $392 expense per patient day, payer mix.
- [Connecticut skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/connecticut/): Median Connecticut SNF from Medicare cost reports: 89.4% occupancy, $379 revenue and $394 expense per patient day, payer mix.
- [Delaware skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/delaware/): Median Delaware SNF from Medicare cost reports: 86.8% occupancy, $393 revenue and $419 expense per patient day, payer mix.
- [District of Columbia skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/district-of-columbia/): Median District of Columbia SNF from Medicare cost reports: 77.8% occupancy, $450 revenue and $438 expense per patient day, payer mix.
- [Florida skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/florida/): Median Florida SNF from Medicare cost reports: 90.9% occupancy, $346 revenue and $351 expense per patient day, payer mix.
- [Georgia skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/georgia/): Median Georgia SNF from Medicare cost reports: 85.1% occupancy, $299 revenue and $305 expense per patient day, payer mix.
- [Hawaii skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/hawaii/): Median Hawaii SNF from Medicare cost reports: 82.1% occupancy, $555 revenue and $565 expense per patient day, payer mix.
- [Idaho skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/idaho/): Median Idaho SNF from Medicare cost reports: 71.8% occupancy, $434 revenue and $414 expense per patient day, payer mix.
- [Illinois skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/illinois/): Median Illinois SNF from Medicare cost reports: 73.6% occupancy, $305 revenue and $320 expense per patient day, payer mix.
- [Indiana skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/indiana/): Median Indiana SNF from Medicare cost reports: 72.8% occupancy, $376 revenue and $352 expense per patient day, payer mix.
- [Iowa skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/iowa/): Median Iowa SNF from Medicare cost reports: 79.9% occupancy, $312 revenue and $313 expense per patient day, payer mix.
- [Kansas skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/kansas/): Median Kansas SNF from Medicare cost reports: 83.5% occupancy, $322 revenue and $317 expense per patient day, payer mix.
- [Kentucky skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/kentucky/): Median Kentucky SNF from Medicare cost reports: 87.3% occupancy, $347 revenue and $329 expense per patient day, payer mix.
- [Louisiana skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/louisiana/): Median Louisiana SNF from Medicare cost reports: 74.9% occupancy, $305 revenue and $284 expense per patient day, payer mix.
- [Maine skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/maine/): Median Maine SNF from Medicare cost reports: 90.7% occupancy, $384 revenue and $404 expense per patient day, payer mix.
- [Maryland skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/maryland/): Median Maryland SNF from Medicare cost reports: 88.3% occupancy, $431 revenue and $414 expense per patient day, payer mix.
- [Massachusetts skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/massachusetts/): Median Massachusetts SNF from Medicare cost reports: 86.2% occupancy, $378 revenue and $389 expense per patient day, payer mix.
- [Michigan skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/michigan/): Median Michigan SNF from Medicare cost reports: 81.0% occupancy, $369 revenue and $380 expense per patient day, payer mix.
- [Minnesota skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/minnesota/): Median Minnesota SNF from Medicare cost reports: 83.5% occupancy, $419 revenue and $450 expense per patient day, payer mix.
- [Mississippi skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/mississippi/): Median Mississippi SNF from Medicare cost reports: 87.2% occupancy, $330 revenue and $317 expense per patient day, payer mix.
- [Missouri skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/missouri/): Median Missouri SNF from Medicare cost reports: 71.0% occupancy, $252 revenue and $254 expense per patient day, payer mix.
- [Montana skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/montana/): Median Montana SNF from Medicare cost reports: 71.8% occupancy, $339 revenue and $367 expense per patient day, payer mix.
- [Nebraska skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/nebraska/): Median Nebraska SNF from Medicare cost reports: 72.6% occupancy, $334 revenue and $347 expense per patient day, payer mix.
- [Nevada skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/nevada/): Median Nevada SNF from Medicare cost reports: 87.4% occupancy, $453 revenue and $447 expense per patient day, payer mix.
- [New Hampshire skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/new-hampshire/): Median New Hampshire SNF from Medicare cost reports: 81.0% occupancy, $382 revenue and $417 expense per patient day, payer mix.
- [New Jersey skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/new-jersey/): Median New Jersey SNF from Medicare cost reports: 82.9% occupancy, $390 revenue and $394 expense per patient day, payer mix.
- [New Mexico skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/new-mexico/): Median New Mexico SNF from Medicare cost reports: 85.3% occupancy, $400 revenue and $412 expense per patient day, payer mix.
- [New York skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/new-york/): Median New York SNF from Medicare cost reports: 92.5% occupancy, $417 revenue and $433 expense per patient day, payer mix.
- [North Carolina skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/north-carolina/): Median North Carolina SNF from Medicare cost reports: 81.6% occupancy, $362 revenue and $350 expense per patient day, payer mix.
- [North Dakota skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/north-dakota/): Median North Dakota SNF from Medicare cost reports: 94.6% occupancy, $431 revenue and $425 expense per patient day, payer mix.
- [Ohio skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/ohio/): Median Ohio SNF from Medicare cost reports: 85.1% occupancy, $322 revenue and $332 expense per patient day, payer mix.
- [Oklahoma skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/oklahoma/): Median Oklahoma SNF from Medicare cost reports: 61.7% occupancy, $264 revenue and $262 expense per patient day, payer mix.
- [Oregon skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/oregon/): Median Oregon SNF from Medicare cost reports: 63.6% occupancy, $597 revenue and $570 expense per patient day, payer mix.
- [Pennsylvania skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/pennsylvania/): Median Pennsylvania SNF from Medicare cost reports: 85.0% occupancy, $336 revenue and $365 expense per patient day, payer mix.
- [Rhode Island skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/rhode-island/): Median Rhode Island SNF from Medicare cost reports: 87.1% occupancy, $354 revenue and $369 expense per patient day, payer mix.
- [South Carolina skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/south-carolina/): Median South Carolina SNF from Medicare cost reports: 89.8% occupancy, $317 revenue and $314 expense per patient day, payer mix.
- [South Dakota skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/south-dakota/): Median South Dakota SNF from Medicare cost reports: 84.4% occupancy, $330 revenue and $325 expense per patient day, payer mix.
- [Tennessee skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/tennessee/): Median Tennessee SNF from Medicare cost reports: 73.6% occupancy, $337 revenue and $353 expense per patient day, payer mix.
- [Texas skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/texas/): Median Texas SNF from Medicare cost reports: 66.8% occupancy, $259 revenue and $271 expense per patient day, payer mix.
- [Utah skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/utah/): Median Utah SNF from Medicare cost reports: 73.7% occupancy, $400 revenue and $401 expense per patient day, payer mix.
- [Vermont skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/vermont/): Median Vermont SNF from Medicare cost reports: 86.0% occupancy, $429 revenue and $436 expense per patient day, payer mix.
- [Virginia skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/virginia/): Median Virginia SNF from Medicare cost reports: 90.6% occupancy, $361 revenue and $339 expense per patient day, payer mix.
- [Washington skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/washington/): Median Washington SNF from Medicare cost reports: 75.4% occupancy, $465 revenue and $474 expense per patient day, payer mix.
- [West Virginia skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/west-virginia/): Median West Virginia SNF from Medicare cost reports: 93.8% occupancy, $433 revenue and $395 expense per patient day, payer mix.
- [Wisconsin skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/wisconsin/): Median Wisconsin SNF from Medicare cost reports: 72.2% occupancy, $401 revenue and $401 expense per patient day, payer mix.
- [Wyoming skilled nursing benchmarks](https://fhaskillednursing.loan/benchmarks/wyoming/): Median Wyoming SNF from Medicare cost reports: 69.0% occupancy, $381 revenue and $388 expense per patient day, payer mix.
- [Financing inquiry](https://fhaskillednursing.loan/contact/): Send a skilled nursing financing request to the commercial mortgage desk behind Per Patient Day: HUD 232 refinance, acquisition, bridge or construction.
- [SNF benchmarks by state: CSV and JSON download, calculator embed](https://fhaskillednursing.loan/data/): Free CSV and JSON of skilled nursing per-patient-day benchmarks by state, control and size from CMS cost reports, plus a framable valuation calculator.
- [Skilled nursing benchmarks for AI assistants: MCP server](https://fhaskillednursing.loan/developers/): Free MCP server at https://fhaskillednursing.loan/mcp for SNF cost-report benchmarks by state and the valuation calculator, for AI assistants.
- [Guides from Per Patient Day](https://fhaskillednursing.loan/guides/): All guides from Per Patient Day, newest first. Skilled nursing operating benchmarks and valuation math from Medicare cost reports.
- [Methodology: how Per Patient Day reads Medicare cost reports](https://fhaskillednursing.loan/methodology/): Which CMS cost report fields Per Patient Day uses, how each benchmark is calculated, which reports are excluded, and what the numbers cannot tell you.
- [Privacy policy](https://fhaskillednursing.loan/privacy/): What Per Patient Day collects when you visit or contact us, why, who it is shared with, and how to reach us about it.
- [SNF valuation calculator: EBITDAR, NOI, value and DSCR](https://fhaskillednursing.loan/snf-valuation-calculator/): Turn census, payer mix and per-patient-day revenue and cost into EBITDAR, NOI, value at your cap rate, rent coverage and DSCR, against state benchmarks.
- [Terms of use](https://fhaskillednursing.loan/terms/): The terms that apply when you use Per Patient Day, including what the information here is and is not.

## Guides
- [SNF cost report margin vs EBITDAR, and why they differ](https://fhaskillednursing.loan/guides/cost-report-margin-vs-ebitdar/): Why a skilled nursing facility's Medicare cost report shows a margin near zero while its EBITDAR is positive, and how to get from one to the other.
- [Skilled nursing payer mix and occupancy by state](https://fhaskillednursing.loan/guides/snf-payer-mix-by-state/): How much of a nursing home's census Medicaid and Medicare pay for in each state, how occupancy compares, and why payer mix moves revenue per patient day.
- [SNF PPS FY2026 and FY2027 Medicare rate updates explained](https://fhaskillednursing.loan/guides/snf-pps-fy2027-rates/): Medicare skilled nursing payment updates for FY2026 (3.2%) and FY2027 (2.4%), the PDPM per diem rates, and what they do to revenue per day.