If you took the standard deduction on your 2018 taxes, then the refund is not taxable income. So check your 2018 tax return. If you filed single or MFS and line 8 is $12,000 you took the standard deduction.
If you filed joint line 8 is $24,000 if you took the standard deduction.
If you filed Head of Household line 9 is $18,000 you took the standard deduction.
So if you took the standard deduction, the refund amount of your property taxes received in 2019, is not reportable or taxable income for you on your 2019 federal tax return.
