Yes. Since you did not get the 2023 state refund in 2024 change it to zero. If you got the 2023 State refund in 2025 it goes on your 2025 return. But only if you took the Itemized Deductions on your 2023 return when you filed 2023. If your took the Standard Deduction on your 2023 federal tax return you do not need to report the state refund at all.
