Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the use of our reports dated March 1, 2017, with respect to the consolidated balance sheets of Care Capital Properties, Inc. as of December 31, 2016 and 2015, and the related combined consolidated statements of income and comprehensive income, equity, and cash flows of Care Capital Properties, Inc. and Predecessors for each of the years in the three-year period ended December 31, 2016, and the related financial statement schedules, and the effectiveness of internal control over financial reporting as of December 31, 2016, included herein in this Current Report (Form 8-K/A Amendment No. 1) of Sabra Health Care REIT, Inc. (“Sabra”) and incorporated herein by reference in the registration statements on Form S-8 (File No. 333-220055, 333-218678, 333-197216 and 333-171350) and Form S-3 (File No. 333-215574). Our reports refer to the combined consolidated financial statements of Care Capital Properties, Inc. and Predecessors for the periods prior to the separation, which represent a combination of entities under common control of Ventas, Inc. and have been “carved out” of Ventas, Inc.’s consolidated financial statements and reflect significant assumptions and allocations of certain operating expenses from Ventas, Inc. These costs may not be reflective of the actual costs which would have been incurred had the predecessors operated as an independent, stand-alone entity separate from Ventas, Inc.
/s/ KPMG LLP |
Chicago, Illinois
August25, 2017