The tax rebates, if you itemize deductions, will offset the amount deducted for property taxes. If you did not itemize deductions it will have no effect on your tax returns.
If you do itemize deductions, reduce the total property taxes shown on your Form 1098 and/or other forms for property tax and reduce the amount to put in your deductions for real estate/property taxes for the amount of the rebate(s).
See the link below for additional information and scroll down for the treatment of it on your NYS tax return officially (there is no need to list it per NYS Dept of Tax)
Homeowner Tax Rebate
@galandy
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
