It is only considered taxable if you previously deducted it on your taxes. For example, if you itemized in 2018, took a deduction related to the car registration, then received a refund of a portion of the deducted expense, you must claim the refund as income in 2019.
Homeowner's insurance is not deductible unless it was for a rental or business property. Therefore, any reimbursement of overpayment would not need to be claimed as income.
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