Very interesting,
@TaxGuyBill, I think you're right! Form M1PR for the 2018 Property Tax refund says that the refund is a function of taxable income for tax year 2018 and property taxes payable in 2019. So, from the standpoint of federal tax deduction, the MN property tax refund is indeed a reduction in the 2019 local taxes paid rather than a refund of taxes paid in 2018.
