No, you do not need to file any amended returns. Since your state and local tax (SALT) payments remained above the $10,000 cap even after accounting for this refund, you do not need to file an amended return for the prior years.
Under the tax benefit rule, a refund is only reportable as income in the year you receive it, in this case, 2025, if the original deduction actually lowered your federal tax bill. Because your other state taxes already hit the $10,000 limit, the specific real estate taxes that were refunded didn't provide any extra tax savings, meaning the refund is not considered taxable income.
