Generally, a property tax refund or rebate is reportable income on your federal return only if you itemized deductions on your federal tax return in the tax year you paid it. But when it comes to a future transactions, one really can't give any definitive answer until two things happen.
1. You actually receive the money
2. You are ready to start your 2023 tax return, which won't happen until next year.
Tax laws can (and do!) change from year to year, without fail. So a "correct" answer provided now, may be the wrong answer come 2023 tax filing time.
