Mom needs to go to nursing home but refuses. What now?

I wonder if perhaps the mom needs rehab. Many rehab centers also house nursing homes.

Is this a temporary move?

Your mom is only 66. She would be young in a nursing home. Not to say there aren’t some who do live in a NH at her age but it is not the norm.
Is her condition mental, financial, physical? Does she have funds to pay for a NH? Does she live in her own home alone?
Give a few more details and we might be able to help you sort this out.

Unless you are mom's POA and Mom is adjudged as incompetent in her own care and protection you cannot yourself make this decision for your Mom.

Can you tell us a bit more about your situation?

Welcome, Xiola!

Csn you tell us a bit more about your mom's situation?

Why does she need to go to a nursing home?

Where is she living now?