CPT code 28039: Tumor excision, subcutaneous, 1.5 cm or larger2026 Medicare rate & RVUs in New Mexico

Removal of a subcutaneous soft-tissue mass of the foot or toe measuring at least 1.5 cm, selected by its tissue plane and size.

CMS RVU26DEffective Oct 1, 2026One payment locality1.8K Medicare services in 2024

In New Mexico, Medicare pays $457.30 for 28039 in the office and $309.37 when it’s performed in a hospital or facility.

$457.30Office (non-facility)
$309.37Hospital or facility
−4.1%vs the national office rate ($476.63)

Check a contract rate as a % of Medicare · 28039 nationwide

Medicare allowed amount for participating (non-QP) physicians, before deductible, coinsurance and claim adjustments. Not a patient’s bill or a hospital charge.

We’ll open 28039 for the payment locality that covers the ZIP.

On this page 11 sections
  1. Rate in New Mexico
  2. What 28039 covers
  3. Compared with other areas
  4. Rate map
  5. How it’s calculated
  6. Payment rules
  7. Related codes
  8. Rate history
  9. Where it applies
  10. Billing questions
  11. Sources

What 28039 covers

This code describes surgical removal of a soft-tissue mass beneath the skin of a foot or toe when the mass measures 1.5 cm or more. A podiatrist or orthopedic foot surgeon may remove a palpable mass, such as a subcutaneous lipoma, in an operating room or another appropriate surgical setting. The defining features are the subcutaneous location and the size of the lesion, not the length of the incision.

Choose this code when the operative findings place the mass in subcutaneous tissue and document its size at or above the threshold. The report should identify the foot or toe, describe the tissue plane and mass, and record its dimensions. Medicare assigns a 90-day global period, including the day-before preoperative visit and related postoperative care. For multiple procedures in one session, the highest-valued procedure is paid in full and other procedures at 50%. Bilateral reporting with modifier 50 is paid at 150%. Assistant-at-surgery payment may be made; co-surgeons and team surgery are not permitted.

This summary was written with AI assistance from CMS physician fee schedule data and checked against the CMS billing rules shown here. Rates on this page come directly from CMS files.

How New Mexico compares for 28039

Across 109 of 109 payment localities, the office rate for 28039 runs from $427.51 in Arkansas to $610.90 in San Benito County, CA. New Mexico pays $457.30. The RVUs are the same everywhere; the geographic indexes change the dollars.

28039 in New Mexico vs other payment areas
  1. New Mexico · this page$457.30
  2. Los Angeles, CA · California$528.58+$71.28
  3. Washington, DC area · District of Columbia$538.32+$81.02
  4. Miami, FL · Florida$518.27+$60.97
  5. Chicago, IL · Illinois$504.79+$47.49
  6. Manhattan, NY · New York$544.92+$87.62
  7. Alaska · Alaska$574.20+$116.90

Other areas in New Mexico first, then benchmark localities. Bars start at $0.

Every other payment area

28039 in every other Medicare payment locality
Payment localityOfficeFacility
AlabamaAlabama$433.01$291.85
ArkansasArkansas$427.51$288.93
ArizonaArizona$465.10$308.77
Bakersfield, CACalifornia$499.21$322.40
Chico, CACalifornia$497.42$320.61
El Centro, CACalifornia$497.52$320.70
Fresno, CACalifornia$497.42$320.61
Hanford, CACalifornia$497.42$320.61

28039 rates by state

Office rate range in each state. Select a state to see its payment localities.

Explore a state

Local rates. Clear comparisons.

Hover or focus a tile to see its rate range. Select it to open the state’s fee schedule.

$427.51

$574.20

Color shows the midpoint of each state’s locality range.

View every state and territory as a table
28039 office rate range by state
State / territoryOffice rate rangeLocalities
AK$574.201
AL$433.011
AR$427.511
AZ$465.101
CA$497.42–$610.9029
CO$492.391
CT$505.901
DC$538.321
DE$472.161
FL$474.20–$518.273
GA$450.11–$485.612
GU$506.771
HI$506.771
IA$440.901
ID$443.801
IL$463.32–$504.794
IN$446.021
KS$439.921
KY$443.811
LA$443.54–$462.762
MA$490.32–$536.122
MD$480.15–$538.323
ME$446.74–$466.832
MI$454.76–$480.332
MN$470.891
MO$437.40–$463.203
MS$432.491
MT$476.591
NC$450.721
ND$464.931
NE$442.771
NH$485.671
NJ$511.41–$533.972
NM$457.301
NV$473.621
NY$456.75–$557.835
OH$452.381
OK$442.221
OR$469.66–$505.552
PA$452.54–$495.112
PR$479.421
RI$487.111
SC$452.351
SD$463.551
TN$441.981
TX$449.98–$491.018
UT$457.791
VA$466.07–$538.322
VI$479.421
VT$464.091
WA$489.08–$545.532
WI$451.211
WV$448.371
WY$471.511

See 28039 in every payment locality

How the 28039 rate is calculated

Each of 28039’s three RVUs is multiplied by a geographic index (GPCI) for the payment locality, added up, and multiplied by the conversion factor. Drag the indexes or enter a ZIP to see what moves the rate.

How the rate is built · 28039

RVUs × geographic indexes × conversion factor

Office or facility?

Work5.28

5.28 RVUs× 1.000 GPCI

Practice expense8.40

8.40 RVUs× 1.000 GPCI

Malpractice0.59

0.59 RVUs× 1.000 GPCI

Adjusted RVUs

14.2700

Conversion factor

$33.4009

Medicare rate

$476.63

Every GPCI starts at 1.000, the national rate. Enter a ZIP or drag a slider.

The exact New Mexico inputs and CMS source lines

PPRRVU2026_Oct_nonQPP.csv

3,098

Code
28039
Physician work
5.28
Practice expense
8.40
Malpractice
0.59

GPCI2026.csv

77

Locality
New Mexico
Physician work
1.000
Practice expense
0.917
Malpractice
1.201
Office calculation for 28039 in New Mexico
ComponentRVULocality factorAdjusted
Physician work5.28× 1.0005.2800
Practice expense8.40× 0.9177.7028
Malpractice0.59× 1.2010.7086
Total RVUs13.6914
Conversion factor× 33.4009

Office rate, New Mexico$457.30

Office: (5.28 × 1 + 8.4 × 0.917 + 0.59 × 1.201) × $33.4009 = $457.30

Facility: (5.28 × 1 + 3.57 × 0.917 + 0.59 × 1.201) × $33.4009 = $309.37

Open 28039 in the RVU calculator

Payment rules and modifiers for 28039

28039 has a 90-day global period: related visits in that window are included in the surgery payment.

CMS payment indicators · 28039

Tumor excision, subcutaneous, 1.5 cm or larger

RuleCMS valueWhat it means
Global period090Major surgery: the day before, the day of, and 90 days after are included.
Multiple procedures2Standard reduction: highest-valued procedure at 100%, others at 50%.
Bilateral (modifier 50)1Bilateral with modifier 50 pays 150% of the fee schedule amount.
Assistant at surgery (80/81/82/AS)2Paid.
Co-surgeons (62)0Not permitted.
Team surgery (66)0Not permitted.
Professional/technical0Physician service: no professional/technical split.
Split (54/55/56)0.10/0.69/0.21Share of the payment for pre-op, the procedure itself, and post-op care.

Global surgery period · 28039

Tumor excision, subcutaneous, 1.5 cm or larger

90-day global period ends

Dec 30, 2026

Covers Sep 30, 2026 through Dec 30, 2026 (92 days, including the day before surgery).

Visit on Oct 31, 2026

Day 30 of the 90-day post-op period: related follow-up care is included in the surgical payment.

  • 24Unrelated E/M visit by the same physician
  • 79Unrelated procedure (starts its own global period)
  • 58Staged, more extensive, or therapy procedure that was planned
  • 78Unplanned return to the operating room for a related complication
SurgeryVisit
Sep 23, 2026Jan 10, 2027

Pre-op dayGlobal period

What modifiers do to the payment

Modifier 50 · payment effect

With and without the modifier

28039 without 50 · national office

$476.63

Tumor excision, subcutaneous, 1.5 cm or larger

28039-50 · Bilateral: 150%

$714.95

Both sides on one line with modifier 50 are paid at 150% of the fee schedule amount (subject to multiple-procedure rules with other procedures).

When to use modifier 50

How 28039 has changed in New Mexico

28039 · Office / nonfacility

$457.30

Effective 2026-10-01

The base rate is $21.13 higher than on 2025-10-01, moving from $436.17 to $457.30 (4.8%).

It is unchanged from the immediately preceding available release, effective 2026-07-01.

Base rate by release · bars start at $0 · select a bar to compare

One bar per available release, ordered by effective date. Missing rates remain gaps. These comparisons hold the code, setting and locality identifiers constant; they do not isolate which policy or input caused a change.

What changed, release by release
  1. January 1, 2026

    RVU26A

    $436.17changed to$457.30

    • Conversion factor 32.3465 changed to 33.4009
    • Work RVU 5.42 changed to 5.28
    • Practice expense RVU 8.12 changed to 8.40
    • Practice expense GPCI 0.908 changed to 0.917
    • Malpractice GPCI 1.172 changed to 1.201

    Held through RVU26B, RVU26C, RVU26D.

  2. January 1, 2025

    RVU25A

    $455.08changed to$436.17

    • Conversion factor 33.2875 changed to 32.3465
    • Practice expense RVU 8.30 changed to 8.12
    • Malpractice RVU 0.61 changed to 0.59

    Held through RVU25B, RVU25C, RVU25D.

  3. March 9, 2024

    RVU24AR

    $447.66changed to$455.08

    • Conversion factor 32.7442 changed to 33.2875

    Held through RVU24B, RVU24C, RVU24D.

  4. January 1, 2024

    RVU24A

    $462.81changed to$447.66

    • Conversion factor 33.8872 changed to 32.7442
    • Practice expense RVU 8.29 changed to 8.30
    • Malpractice RVU 0.65 changed to 0.61
    • Practice expense GPCI 0.902 changed to 0.908
    • Malpractice GPCI 1.169 changed to 1.172
  5. January 1, 2023

    RVU23A

    $477.64changed to$462.81

    • Conversion factor 34.6062 changed to 33.8872
    • Practice expense RVU 8.34 changed to 8.29
    • Malpractice RVU 0.78 changed to 0.65
    • Practice expense GPCI 0.896 changed to 0.902
    • Malpractice GPCI 1.166 changed to 1.169

    Held through RVU23B, RVU23C, RVU23D.

  6. January 1, 2022

    RVU22A

    $487.16changed to$477.64

    • Conversion factor 34.8931 changed to 34.6062
    • Practice expense RVU 8.57 changed to 8.34
    • Malpractice RVU 0.74 changed to 0.78

    Held through RVU22B, RVU22C, RVU22D.

  7. January 1, 2021

    RVU21A

    $493.50changed to$487.16

    • Conversion factor 36.0896 changed to 34.8931
    • Practice expense RVU 8.24 changed to 8.57
    • Malpractice RVU 0.64 changed to 0.74
    • Practice expense GPCI 0.908 changed to 0.896
    • Malpractice GPCI 1.207 changed to 1.166

    Held through RVU21B, RVU21C, RVU21D.

  8. January 1, 2020

    RVU20A

    $500.11changed to$493.50

    • Conversion factor 36.0391 changed to 36.0896
    • Practice expense RVU 8.37 changed to 8.24
    • Malpractice RVU 0.60 changed to 0.64
    • Practice expense GPCI 0.921 changed to 0.908
    • Malpractice GPCI 1.247 changed to 1.207

    Held through RVU20B, RVU20C, RVU20D.

  9. January 1, 2019

    RVU19A

    $506.20changed to$500.11

    • Conversion factor 35.9996 changed to 36.0391
    • Practice expense RVU 8.57 changed to 8.37

    Held through RVU19B, RVU19C, RVU19D.

  10. January 1, 2018

    RVU18AR1

    $505.46changed to$506.20

    • Conversion factor 35.8887 changed to 35.9996
    • Practice expense RVU 8.58 changed to 8.57
    • Malpractice RVU 0.64 changed to 0.60
    • Practice expense GPCI 0.920 changed to 0.921
    • Malpractice GPCI 1.204 changed to 1.247

    Held through RVU18B, RVU18C, RVU18D.

  11. January 1, 2017

    RVU17A

    $505.70changed to$505.46

    • Conversion factor 35.8043 changed to 35.8887
    • Practice expense RVU 8.65 changed to 8.58
    • Malpractice RVU 0.65 changed to 0.64
    • Practice expense GPCI 0.919 changed to 0.920
    • Malpractice GPCI 1.161 changed to 1.204

    Held through RVU17B, RVU17C, RVU17D.

  12. January 1, 2016

    RVU16A

    $506.29changed to$505.70

    • Conversion factor 35.9335 changed to 35.8043
    • Practice expense RVU 8.60 changed to 8.65
    • Malpractice RVU 0.66 changed to 0.65

    Held through RVU16B, RVU16C, RVU16D.

  13. July 1, 2015

    RVU15C

    $503.77changed to$506.29

    • Conversion factor 35.7547 changed to 35.9335

    Held through RVU15D.

  14. January 1, 2015

    RVU15A

    $501.02changed to$503.77

    • Conversion factor 35.8228 changed to 35.7547
    • Practice expense RVU 8.72 changed to 8.60
    • Malpractice RVU 0.52 changed to 0.66
    • Practice expense GPCI 0.918 changed to 0.919
    • Malpractice GPCI 1.079 changed to 1.161

    Held through RVU15B.

  15. January 1, 2014

    RVU14A

    $508.45changed to$501.02

    • Conversion factor 34.0230 changed to 35.8228
    • Practice expense RVU 9.81 changed to 8.72
    • Malpractice RVU 0.54 changed to 0.52
    • Practice expense GPCI 0.916 changed to 0.918
    • Malpractice GPCI 0.997 changed to 1.079

    Held through RVU14B, RVU14C, RVU14D.

  16. January 1, 2013

    RVU13AR

    Earliest loaded release: $508.45

    Held through RVU13B, RVU13C, RVU13D.

Rates in every CMS release
Effective fromOfficeFacilityCMS release
2026-10-01$457.30$309.37RVU26D
2026-07-01$457.30$309.37RVU26C
2026-04-01$457.30$309.37RVU26B
2026-01-01$457.30$309.37RVU26A
2025-10-01$436.17$321.63RVU25D
2025-07-01$436.17$321.63RVU25C
2025-04-01$436.17$321.63RVU25B
2025-01-01$436.17$321.63RVU25A
2024-10-01$455.08$331.16RVU24D
2024-07-01$455.08$331.16RVU24C
2024-04-01$455.08$331.16RVU24B
2024-03-09$455.08$331.16RVU24AR
2024-01-01$447.66$325.76RVU24A
2023-10-01$462.81$335.35RVU23D
2023-07-01$462.81$335.35RVU23C
2023-04-01$462.81$335.35RVU23B
2023-01-01$462.81$335.35RVU23A
2022-10-01$477.64$344.31RVU22D
2022-07-01$477.64$344.31RVU22C
2022-04-01$477.64$344.31RVU22B
2022-01-01$477.64$344.31RVU22A
2021-10-01$487.16$344.28RVU21D
2021-07-01$487.16$344.28RVU21C
2021-04-01$487.16$344.28RVU21B
2021-01-01$487.16$344.28RVU21A
2020-10-01$493.50$350.63RVU20D
2020-07-01$493.50$350.63RVU20C
2020-04-01$493.50$350.63RVU20B
2020-01-01$493.50$350.63RVU20A
2019-10-01$500.11$352.41RVU19D
2019-07-01$500.11$352.41RVU19C
2019-04-01$500.11$352.41RVU19B
2019-01-01$500.11$352.41RVU19A
2018-10-01$506.20$353.68RVU18D
2018-07-01$506.20$353.68RVU18C
2018-04-01$506.20$353.68RVU18B
2018-01-01$506.20$353.68RVU18AR1
2017-10-01$505.46$354.57RVU17D
2017-07-01$505.46$354.57RVU17C
2017-04-01$505.46$354.57RVU17B
2017-01-01$505.46$354.57RVU17A
2016-10-01$505.70$354.01RVU16D
2016-07-01$505.70$354.01RVU16C
2016-04-01$505.70$354.01RVU16B
2016-01-01$505.70$354.01RVU16A
2015-10-01$506.29$354.06RVU15D
2015-07-01$506.29$354.06RVU15C
2015-04-01$503.77$352.29RVU15B
2015-01-01$503.77$352.29RVU15A
2014-10-01$501.02$349.42RVU14D
2014-07-01$501.02$349.42RVU14C
2014-04-01$501.02$349.42RVU14B
2014-01-01$501.02$349.42RVU14A
2013-10-01$508.45$345.77RVU13D
2013-07-01$508.45$345.77RVU13C
2013-04-01$508.45$345.77RVU13B
2013-01-01$508.45$345.77RVU13AR

Price 28039 for an earlier date of service

Where the New Mexico rate applies

New Mexico is a Medicare payment area, not a city. Our Census mapping connects it to 528 cities and communities in New Mexico. Some span more than one payment area; confirm with the service ZIP.

  • Abeytas
  • Abiquiu
  • Acomita Lake
  • Adelino
  • Agua Fria
  • Alamillo
  • Alamo
  • Alamogordo

Browse all communities in New Mexico

28039 billing questions

How does this differ from code 28043?

Both describe subcutaneous soft-tissue tumor excision on the foot or toe. Use 28039 for a mass at least 1.5 cm; 28043 is for one smaller than 1.5 cm.

When is 28041 more appropriate?

Use 28041 when the foot or toe mass is subfascial, such as intramuscular, and measures at least 1.5 cm. This code is for a subcutaneous mass.

What documentation supports reporting this code?

Document the foot or toe site, the subcutaneous tissue plane, and the mass dimensions showing it meets the 1.5 cm threshold. The operative report should support that the mass was removed.

Is routine closure separately reported?

Routine exposure, removal, hemostasis, and closure are part of the excision. A separate diagnostic biopsy of the same mass is not reported when that mass is removed in the same session.

How does Medicare handle bilateral excision and multiple procedures?

Bilateral reporting with modifier 50 is paid at 150%. When multiple procedures are performed in the same session, the highest-valued procedure is paid in full and the others at 50%.

What is included in the global period?

The 90-day global period includes the day-before preoperative visit and 90 days of related postoperative care.

Where these rates come from

FeeBase calculates base physician payments from CMS work, practice-expense and malpractice RVUs, adjusted by each locality’s geographic indexes and the conversion factor. Services without a published rate are labeled, never given a made-up amount. Amounts are Medicare allowed amounts before claim adjustments: not a patient’s bill or a commercial rate.

CMS RVU26D · effective Oct 1, 2026 through the day before Jan 1, 2027

Show the CMS file lines behind this rate
RVUs for 28039PPRRVU2026_Oct_nonQPP.csv, line 3,098 (RVU26D)
Geographic factors for New MexicoGPCI2026.csv, line 77 (RVU26D)

Open CMS sourceHow we calculate rates

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