Simple answer: no. Refunds of anything you purchase is not usually considered income.
But taxes aren't simple. The refund of expenses, that you deducted on previous income tax returns, is considered taxable income. Long term care insurance premiums are deductible, but subject to age based limits. Furthermore, Long term care insurance premiums, like all medical expenses, are only deductible as an itemized deduction, subject to the 7.5% (10% some years) of AGI threshold. So, you may or may not have deducted them (or some of them) in the past
