Page 304

SNAP CERTIFICATION MANUAL – SECTION 3000 6600 The Excess Shelter Deduction 6600 The Excess Shelter Deduction 6600 The Excess Shelter Deduction SNAP Manual 03/01/2026 The excess shelter deduction is the amount of the household’s allowable shelter costs in excess of fifty percent (50%) of the household’s adjusted SNAP income. The excess shelter deduction must be calculated after the household’s adjusted SNAP income has been determined. The household’s adjusted SNAP income is their income after all other allowable deductions, such as earned income, standard, dependent care, child support, and medical. To apply the deduction, one-half (1/2) of the adjusted SNAP income must be calculated. Then, this figure is subtracted from the household’s total shelter costs. The result is the household’s excess shelter. Unless the household contains a person sixty (60) years of age or older or individuals living with a disability, the shelter deduction cannot exceed a maximum allowable figure. See the Standards Appendix (Appendix D) for this figure. See the Glossary definition of “Age 60 or Older/Individuals with Disabilities.” Households with a person sixty (60) years of age or older or individuals living with a disability may deduct all shelter costs in excess of fifty percent (50%) of their adjusted SNAP income. 6610 Allowable Shelter Costs SNAP Manual 03/01/2026 A shelter is defined as a household’s principal place of residence. Shelter costs are only deductible if the service is provided by someone outside of the household and the household makes a monetary payment for the service. Allowable shelter costs are listed below: 1. Continuing charges for the shelter occupied by the household The cost of rent or continuing charges leading to the ownership of the shelter occupied by the household are allowable when the household incurs such costs. This includes, but is not limited to, the cost of mortgage payments, condominium or association fees, payments of liens against the property (e.g. second mortgages made to repair the home or personal loans made using the property as collateral), or payments on loans for the purchase of a mobile home. Interest costs for all such payments will also be allowable. When a household moves into a new residence and incurs the cost of the “first and last month’s rent,” the cost of both months’ rent will be allowed in the month in which the household is billed for the two (2) months of rent. 2. Property taxes on the household’s shelter Property taxes and the cost of state and local assessments will be allowed when incurred by the household. The cost of identifiable personal property or real estate taxes on mobile homes used as a permanent residence will also be allowed when incurred by the household. Personal property taxes other than those on mobile homes used as permanent residence are not allowable. Under Arkansas Code Annotated § 26-26-1118, households may receive a tax credit reducing real property taxes if the property is a homestead. Homeowners who claim a homestead tax credit will receive credit on their real estate for the assessment year (see Appendix H). The amount due by the household for real estate taxes after the application of the homestead tax credit will be allowed as a shelter deduction. These bills must have been paid on or before October 15th of each year, and