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Aged, Blind and Disabled Manual Policy Manual Number: 110.050 Section: Financial Eligibility Requirements Chapter: ABD Countable and Excluded Resources

September 1, 2026 Division of TennCare 20 and/or rent property for a profit and participate in the operation of the property less than 20 hours per week.

Someone who is ‘in the business of renting property’ is someone who materially participates in the operation and decision making of the rental business for at least 20 hours per week. Health Reimbursement Account (HRA) Resource Type A Health Reimbursement Account is an employer-funded group health plan from which an employee is reimbursed tax-free for qualified medical expenses up to a fixed dollar amount per year. An unused amount may be rolled over for use in subsequent years. The account is funded and owned by the employer, and is not a countable resource for the beneficiary. Any amounts paid to the employee that exceed the cost of medical expenses incurred in the year are countable income. Homestead Exclusion This policy applies to resource type Real Property, with the resource characteristic of Home 1. General Rule

The entire value of the home, whether on land or water, all adjoining land not separated by property owned by others, and any related outbuildings are excluded in determining resource eligibility, as long as:

• The home is the principal place of residence for the applicant, spouse or dependent relatives; and • Intent to return to the home is established, if the individual resides in a Long-Term Care Facility (LTCF).

An individual must have lived in the home for it to be considered her home or principal place of residence.

For an institutional individual, the individual is ineligible for payments of LTSS (CHOICES) when home equity exceeds $752,000, unless one of the following lawfully resides in the individual’s home:

• the spouse of such individual; • such individual’s child who is under age 21; or • such individual’s child who is blind or disabled according to 42 USC 1382c. If the individual’s child is not receiving benefits from SSA, contact the Policy Unit for assistance.