CPT code 28047: Tumor resection, 3 cm or larger2026 Medicare rate & RVUs in Virginia
Reports operative resection of a foot or toe soft-tissue tumor measuring 3 cm or larger, rather than a smaller lesion or limited excision.
In Virginia, Medicare pays $925.58 for 28047 in a facility. There’s no office rate.
Check a contract rate as a % of Medicare · 28047 nationwide
Medicare allowed amount for participating (non-QP) physicians, before deductible, coinsurance and claim adjustments. Not a patient’s bill or a hospital charge.
On this page 11 sections
What 28047 covers
This code describes operative removal of a soft-tissue tumor in the foot or toe when the tumor measures at least 3 cm. It may be performed by an orthopedic foot and ankle surgeon or podiatrist in a hospital or ambulatory surgery setting. Examples include resection of a sizable mass arising in the plantar foot or toe; the operative report should establish the site, tumor dimensions, and extent of removal.
Select this code based on the documented tumor size and the resection performed, distinguishing it from smaller resection and layer-specific excision codes. The 90-day global period includes the day-before preoperative visit and 90 days of related postoperative care. When multiple procedures occur in the same session, the highest-valued procedure is paid in full and the others at 50%. For bilateral reporting with modifier 50, payment is at 150%. An assistant at surgery may be paid; co-surgeons require supporting documentation, and team surgery is 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 Virginia compares for 28047
Across 109 of 109 payment localities, the facility rate for 28047 runs from $871.27 in Arkansas to $1,220.11 in Alaska. Virginia pays $925.58. The RVUs are the same everywhere; the geographic indexes change the dollars.
- Virginia · this page$925.58
- Los Angeles, CA · California$1,004.79+$79.21
- Washington, DC area · District of Columbia$1,051.33+$125.75
- Miami, FL · Florida$1,107.91+$182.33
- Chicago, IL · Illinois$1,079.96+$154.38
- Manhattan, NY · New York$1,095.05+$169.47
- Alaska · Alaska$1,220.11+$294.53
Other areas in Virginia first, then benchmark localities. Bars start at $0.
Every other payment area
| Payment locality | Office | Facility |
|---|---|---|
| AlabamaAlabama | — | $880.66 |
| ArkansasArkansas | — | $871.27 |
| ArizonaArizona | — | $934.98 |
| Bakersfield, CACalifornia | — | $961.34 |
| Chico, CACalifornia | — | $953.59 |
| El Centro, CACalifornia | — | $954.05 |
| Fresno, CACalifornia | — | $953.59 |
| Hanford, CACalifornia | — | $953.59 |
| Madera, CACalifornia | — | $953.59 |
| Merced, CACalifornia | — | $953.59 |
| Modesto, CACalifornia | — | $953.59 |
| Napa, CACalifornia | — | $1,043.49 |
| Oxnard, CACalifornia | — | $993.40 |
| Redding, CACalifornia | — | $953.59 |
| Rest of CaliforniaCalifornia | — | $953.59 |
| Riverside, CACalifornia | — | $982.86 |
| Sacramento, CACalifornia | — | $984.40 |
| Salinas, CACalifornia | — | $980.36 |
| San Diego, CACalifornia | — | $991.38 |
| Marin County, CACalifornia | — | $1,084.70 |
| San Francisco, CACalifornia | — | $1,081.62 |
| San Benito County, CACalifornia | — | $1,109.75 |
| Santa Clara County, CACalifornia | — | $1,097.17 |
| San Luis Obispo, CACalifornia | — | $966.43 |
| Santa Cruz, CACalifornia | — | $991.40 |
| Santa Maria, CACalifornia | — | $980.75 |
| Santa Rosa, CACalifornia | — | $1,000.40 |
| Stockton, CACalifornia | — | $953.59 |
| Vallejo, CACalifornia | — | $1,039.05 |
| Visalia, CACalifornia | — | $953.59 |
| Yuba City, CACalifornia | — | $953.59 |
| ColoradoColorado | — | $963.38 |
| ConnecticutConnecticut | — | $1,010.63 |
| DelawareDelaware | — | $947.39 |
| Fort Lauderdale, FLFlorida | — | $1,034.29 |
| Rest of FloridaFlorida | — | $989.66 |
| Atlanta, GAGeorgia | — | $981.95 |
| Rest of GeorgiaGeorgia | — | $942.40 |
| Hawaii, Guam, HIHawaii | — | $960.07 |
| IowaIowa | — | $877.31 |
| IdahoIdaho | — | $885.68 |
| East St. Louis, ILIllinois | — | $1,025.17 |
| Rest of IllinoisIllinois | — | $982.25 |
| Suburban Chicago, ILIllinois | — | $1,039.19 |
| IndianaIndiana | — | $888.95 |
| KansasKansas | — | $883.71 |
| KentuckyKentucky | — | $916.43 |
| New Orleans, LALouisiana | — | $951.96 |
| Rest of LouisianaLouisiana | — | $919.13 |
| Metropolitan Boston, MAMassachusetts | — | $1,028.54 |
| Rest of MassachusettsMassachusetts | — | $963.81 |
| Baltimore area, MDMaryland | — | $1,009.61 |
| Rest of MarylandMaryland | — | $959.11 |
| Rest of MaineMaine | — | $899.17 |
| Southern Maine, MEMaine | — | $921.18 |
| Detroit, MIMichigan | — | $1,008.91 |
| Rest of MichiganMichigan | — | $942.97 |
| MinnesotaMinnesota | — | $902.21 |
| Metropolitan Kansas City, MOMissouri | — | $936.97 |
| Metropolitan St. Louis, MOMissouri | — | $943.12 |
| Rest of MissouriMissouri | — | $913.71 |
| MississippiMississippi | — | $892.14 |
| MontanaMontana | — | $957.09 |
| North CarolinaNorth Carolina | — | $904.59 |
| North DakotaNorth Dakota | — | $903.50 |
| NebraskaNebraska | — | $877.98 |
| New HampshireNew Hampshire | — | $958.20 |
| Northern New JerseyNew Jersey | — | $1,046.99 |
| Rest of New JerseyNew Jersey | — | $1,016.25 |
| New MexicoNew Mexico | — | $950.68 |
| NevadaNevada | — | $942.45 |
| NYC suburbs and Long Island, NYNew York | — | $1,127.64 |
| Poughkeepsie and northern NYC suburbs, NYNew York | — | $1,030.21 |
| Queens, NYNew York | — | $1,087.99 |
| Rest of New YorkNew York | — | $915.46 |
| OhioOhio | — | $932.02 |
| OklahomaOklahoma | — | $905.13 |
| Portland, OROregon | — | $976.33 |
| Rest of OregonOregon | — | $929.19 |
| Metropolitan Philadelphia, PAPennsylvania | — | $997.21 |
| Rest of PennsylvaniaPennsylvania | — | $927.81 |
| Puerto RicoPuerto Rico | — | $959.20 |
| Rhode IslandRhode Island | — | $968.14 |
| South CarolinaSouth Carolina | — | $921.00 |
| South DakotaSouth Dakota | — | $897.17 |
| TennesseeTennessee | — | $888.19 |
| Austin, TXTexas | — | $965.41 |
| Beaumont, TXTexas | — | $923.97 |
| Brazoria, TXTexas | — | $939.21 |
| Dallas, TXTexas | — | $948.34 |
| Fort Worth, TXTexas | — | $946.53 |
| Galveston, TXTexas | — | $944.16 |
| Houston, TXTexas | — | $993.76 |
| Rest of TexasTexas | — | $933.26 |
| UtahUtah | — | $930.12 |
| Virgin Islands, VIUnited States Virgin Islands | — | $959.20 |
| VermontVermont | — | $909.57 |
| Rest of WashingtonWashington | — | $958.85 |
| King County, WAWashington | — | $1,036.90 |
| WisconsinWisconsin | — | $882.09 |
| West VirginiaWest Virginia | — | $957.17 |
| WyomingWyoming | — | $933.74 |
28047 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.
View every state and territory as a table
| State / territory | Office rate range | Localities |
|---|---|---|
| AK | No published base rate | 1 |
| AL | No published base rate | 1 |
| AR | No published base rate | 1 |
| AZ | No published base rate | 1 |
| CA | No published base rate | 29 |
| CO | No published base rate | 1 |
| CT | No published base rate | 1 |
| DC | No published base rate | 1 |
| DE | No published base rate | 1 |
| FL | No published base rate | 3 |
| GA | No published base rate | 2 |
| GU | No published base rate | 1 |
| HI | No published base rate | 1 |
| IA | No published base rate | 1 |
| ID | No published base rate | 1 |
| IL | No published base rate | 4 |
| IN | No published base rate | 1 |
| KS | No published base rate | 1 |
| KY | No published base rate | 1 |
| LA | No published base rate | 2 |
| MA | No published base rate | 2 |
| MD | No published base rate | 3 |
| ME | No published base rate | 2 |
| MI | No published base rate | 2 |
| MN | No published base rate | 1 |
| MO | No published base rate | 3 |
| MS | No published base rate | 1 |
| MT | No published base rate | 1 |
| NC | No published base rate | 1 |
| ND | No published base rate | 1 |
| NE | No published base rate | 1 |
| NH | No published base rate | 1 |
| NJ | No published base rate | 2 |
| NM | No published base rate | 1 |
| NV | No published base rate | 1 |
| NY | No published base rate | 5 |
| OH | No published base rate | 1 |
| OK | No published base rate | 1 |
| OR | No published base rate | 2 |
| PA | No published base rate | 2 |
| PR | No published base rate | 1 |
| RI | No published base rate | 1 |
| SC | No published base rate | 1 |
| SD | No published base rate | 1 |
| TN | No published base rate | 1 |
| TX | No published base rate | 8 |
| UT | No published base rate | 1 |
| VA | No published base rate | 2 |
| VI | No published base rate | 1 |
| VT | No published base rate | 1 |
| WA | No published base rate | 2 |
| WI | No published base rate | 1 |
| WV | No published base rate | 1 |
| WY | No published base rate | 1 |
How the 28047 rate is calculated
Each of 28047’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 · 28047
RVUs × geographic indexes × conversion factor
Work17.01
17.01 RVUs× 1.000 GPCI
Practice expense8.94
8.94 RVUs× 1.000 GPCI
Malpractice2.71
2.71 RVUs× 1.000 GPCI
Adjusted RVUs
28.6600
Conversion factor
$33.4009
Medicare rate
$957.27
Every GPCI starts at 1.000, the national rate. Enter a ZIP or drag a slider.
The exact Virginia inputs and CMS source lines
PPRRVU2026_Oct_nonQPP.csv
3,103
- Code
- 28047
- Physician work
- 17.01
- Practice expense
- 8.94
- Malpractice
- 2.71
GPCI2026.csv
106
- Locality
- Virginia
- Physician work
- 1.000
- Practice expense
- 0.983
- Malpractice
- 0.706
| Component | RVU | Locality factor | Adjusted |
|---|---|---|---|
| Physician work | 17.01 | × 1.000 | 17.0100 |
| Practice expense | 8.94 | × 0.983 | 8.7880 |
| Malpractice | 2.71 | × 0.706 | 1.9133 |
| Total RVUs | 27.7113 | ||
| Conversion factor | × 33.4009 | ||
Facility rate, Virginia$925.58
Facility: (17.01 × 1 + 8.94 × 0.983 + 2.71 × 0.706) × $33.4009 = $925.58
Payment rules and modifiers for 28047
28047 has a 90-day global period: related visits in that window are included in the surgery payment.
CMS payment indicators · 28047
Tumor resection, 3 cm or larger
| Rule | CMS value | What it means |
|---|---|---|
| Global period | 090 | Major surgery: the day before, the day of, and 90 days after are included. |
| Multiple procedures | 2 | Standard reduction: highest-valued procedure at 100%, others at 50%. |
| Bilateral (modifier 50) | 1 | Bilateral with modifier 50 pays 150% of the fee schedule amount. |
| Assistant at surgery (80/81/82/AS) | 2 | Paid. |
| Co-surgeons (62) | 1 | Permitted with supporting documentation. |
| Team surgery (66) | 0 | Not permitted. |
| Professional/technical | 0 | Physician service: no professional/technical split. |
| Split (54/55/56) | 0.10/0.69/0.21 | Share of the payment for pre-op, the procedure itself, and post-op care. |
Global surgery period · 28047
Tumor resection, 3 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.
Pre-op dayGlobal period
What modifiers do to the payment
Modifier 50 · payment effect
With and without the modifier
28047 without 50 · national facility
$957.27
Tumor resection, 3 cm or larger
28047-50 · Bilateral: 150%
$1,435.91
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).
How 28047 has changed in Virginia
28047 · Office / nonfacility
Rate unavailable
Effective 2026-10-01
A rate is unavailable in one of these releases, so a change cannot be calculated.
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
| Effective from | Office | Facility | CMS release |
|---|---|---|---|
| 2026-10-01 | Not available in this setting | $925.58 | RVU26D |
| 2026-07-01 | Not available in this setting | $925.58 | RVU26C |
| 2026-04-01 | Not available in this setting | $925.58 | RVU26B |
| 2026-01-01 | Not available in this setting | $925.58 | RVU26A |
| 2025-10-01 | Not available in this setting | $991.69 | RVU25D |
| 2025-07-01 | Not available in this setting | $991.69 | RVU25C |
| 2025-04-01 | Not available in this setting | $991.69 | RVU25B |
| 2025-01-01 | Not available in this setting | $991.69 | RVU25A |
| 2024-10-01 | Not available in this setting | $1,009.36 | RVU24D |
| 2024-07-01 | Not available in this setting | $1,009.36 | RVU24C |
| 2024-04-01 | Not available in this setting | $1,009.36 | RVU24B |
| 2024-03-09 | Not available in this setting | $1,009.36 | RVU24AR |
| 2024-01-01 | Not available in this setting | $992.88 | RVU24A |
| 2023-10-01 | Not available in this setting | $1,021.34 | RVU23D |
| 2023-07-01 | Not available in this setting | $1,021.34 | RVU23C |
| 2023-04-01 | Not available in this setting | $1,021.34 | RVU23B |
| 2023-01-01 | Not available in this setting | $1,021.34 | RVU23A |
| 2022-10-01 | Not available in this setting | $1,042.35 | RVU22D |
| 2022-07-01 | Not available in this setting | $1,042.35 | RVU22C |
| 2022-04-01 | Not available in this setting | $1,042.35 | RVU22B |
| 2022-01-01 | Not available in this setting | $1,042.35 | RVU22A |
| 2021-10-01 | Not available in this setting | $1,044.77 | RVU21D |
| 2021-07-01 | Not available in this setting | $1,044.77 | RVU21C |
| 2021-04-01 | Not available in this setting | $1,044.77 | RVU21B |
| 2021-01-01 | Not available in this setting | $1,044.77 | RVU21A |
| 2020-10-01 | Not available in this setting | $1,073.11 | RVU20D |
| 2020-07-01 | Not available in this setting | $1,073.11 | RVU20C |
| 2020-04-01 | Not available in this setting | $1,073.11 | RVU20B |
| 2020-01-01 | Not available in this setting | $1,073.11 | RVU20A |
| 2019-10-01 | Not available in this setting | $1,074.24 | RVU19D |
| 2019-07-01 | Not available in this setting | $1,074.24 | RVU19C |
| 2019-04-01 | Not available in this setting | $1,074.24 | RVU19B |
| 2019-01-01 | Not available in this setting | $1,074.24 | RVU19A |
| 2018-10-01 | Not available in this setting | $1,077.48 | RVU18D |
| 2018-07-01 | Not available in this setting | $1,077.48 | RVU18C |
| 2018-04-01 | Not available in this setting | $1,077.48 | RVU18B |
| 2018-01-01 | Not available in this setting | $1,077.48 | RVU18AR1 |
| 2017-10-01 | Not available in this setting | $1,081.97 | RVU17D |
| 2017-07-01 | Not available in this setting | $1,081.97 | RVU17C |
| 2017-04-01 | Not available in this setting | $1,081.97 | RVU17B |
| 2017-01-01 | Not available in this setting | $1,081.97 | RVU17A |
| 2016-10-01 | Not available in this setting | $1,081.87 | RVU16D |
| 2016-07-01 | Not available in this setting | $1,081.87 | RVU16C |
| 2016-04-01 | Not available in this setting | $1,081.87 | RVU16B |
| 2016-01-01 | Not available in this setting | $1,081.87 | RVU16A |
| 2015-10-01 | Not available in this setting | $1,089.81 | RVU15D |
| 2015-07-01 | Not available in this setting | $1,089.81 | RVU15C |
| 2015-04-01 | Not available in this setting | $1,084.39 | RVU15B |
| 2015-01-01 | Not available in this setting | $1,084.39 | RVU15A |
| 2014-10-01 | Not available in this setting | $1,038.25 | RVU14D |
| 2014-07-01 | Not available in this setting | $1,038.25 | RVU14C |
| 2014-04-01 | Not available in this setting | $1,038.25 | RVU14B |
| 2014-01-01 | Not available in this setting | $1,038.25 | RVU14A |
| 2013-10-01 | Not available in this setting | $1,003.06 | RVU13D |
| 2013-07-01 | Not available in this setting | $1,003.06 | RVU13C |
| 2013-04-01 | Not available in this setting | $1,003.06 | RVU13B |
| 2013-01-01 | Not available in this setting | $1,003.06 | RVU13AR |
Where the Virginia rate applies
Virginia is a Medicare payment area, not a city. Our Census mapping connects it to 628 cities and communities in Virginia. Some span more than one payment area; confirm with the service ZIP.
- Abbs Valley
- Abingdon
- Accomac
- Adwolf
- Afton
- Alberta
- Aldie
- Allison Gap
28047 billing questions
How does this code differ from 28046?
Both describe resection of a foot or toe soft-tissue tumor. Use 28047 for a tumor measuring 3 cm or larger; 28046 is for one under 3 cm.
Should a layer-specific excision code be used instead?
Compare the documented procedure with codes 28039, 28041, 28043, and 28045, which describe tumor excision by tissue plane and size. The operative report should support the procedure and selection criteria, not just the diagnosis.
What documentation supports reporting 28047?
Document the foot or toe site, tumor dimensions of at least 3 cm, and the operative resection performed. A pathology diagnosis alone does not establish the operative size or extent.
How is modifier 50 handled for bilateral procedures?
CMS identifies this as a bilateral procedure; when reported with modifier 50, payment is at 150%.
What happens when another procedure is performed in the same session?
Under the standard multiple procedure reduction, the highest-valued procedure is paid in full and the other procedures are paid at 50%. The code has a 90-day global period that includes the day-before preoperative visit and related postoperative care for 90 days.
Can an assistant or co-surgeon be reported?
An assistant at surgery may be paid. Co-surgeon payment requires supporting documentation; team surgery is not permitted.
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
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