Hundreds of low-income Iowans will get an unpleasant surprise when they apply for rent reimbursement from the state this year. The Iowa Department of Revenue is reducing 2014 reimbursements to 429 low-income seniors and disabled residents by an average $89 after discovering the agency accidentally overpaid them last year.“Rather than try to recoup that, we decided to offset that with the next year’s payment,” said Victoria Daniels, department spokeswoman.