Deductions & credits

sorry, may be a little late.

If I paid $4,000 in Nov 2021. The corrected 1st installment is $3,800 and due on Feb 28, 2022 (be credited automatically from the $4,000 that the count held). The county will refund me $200.

Is that mean I should claim $4,000 in the 2021 tax return? and claim the $200 refund as other income in the 2022 tax return?