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Title 8: Medicaid Page 26 Iowa Department of Health and Human Services Employees’ Manual Chapter A: Administration Property Tax Relief Revised December 29, 2023 Property Tax Suspension Eligibility for tax suspension ends when eligibility for SSI or SSA or residence in a health facility ends. Taxes that were suspended while the person was on assistance do not become due until the property is sold or transferred. The Department is responsible for providing verification to members who may be eligible for property tax suspension. When a person is approved for Medicaid due to SSI eligibility, SSA eligibility, or Medicaid payment for care in a health care facility, the system automatically issues a Notice of Decision or Notice of Action with the following statement:

You get SSI or State Supplementary Assistance or you live in a facility in which the Department of Human Services is paying some or all of the cost. You may not have to pay property taxes at this time. Take this notice to your county Board of Supervisors to discuss having your property taxes delayed. This notice can serve as verification of eligibility for tax suspension. However, you must provide written verification if the member requests it. Suggested language is as follows:

______________________ (is a recipient of [Supplemental Security Income] [State Supplementary Assistance] is living in a health care facility and the Iowa Department of Human Services is paying part or all of the cost of care.) Therefore, this person appears to qualify for property tax suspension.

(Worker signature, title, and date)

The county board of supervisors shall annually supply to the local Department office a list of names and social security numbers of people receiving tax suspension due to: ▪ Eligibility for State Supplementary Assistance or SSI, or ▪ Residing in a health care facility with the Department paying for part of the care. Upon receipt of the list, indicate if the identified people continue to receive benefits that qualify them for tax suspension and return the list to the board of supervisors. No release of information is required to respond to this list. Rent Reimbursement Legal reference: Iowa Code Sections 425.16 through 425.40 The Department administers the program. Participants may apply online at https://benefits.stateofiowahhs.org/program/rentreimbursement. Policies regarding eligibility for this program can be found in 6-H, Rent Reimbursement.