Xox
Level 2

Is property tax relief & STAR credit considered taxable income?

I am a resident of New York state and I received and cashed two checks in 2019:

2019 Property Tax Relief
2019 STAR Credit

 

from the New York Department of Taxation and Finance.

Is this considered taxable income for federal or state? I thought it might not be because it's money I already paid that is coming back to me, but I was not sure.