As @Critter-3 and @Carl suggested, you don't need to claim the property tax refund through the homestead credit as income on your tax return unless you itemize your deduction in the prior year. However, you can still claim the property tax credit for the net property paid after considering the property tax refund received by filing form PTC on your tax return. Please see Nebraska's individual income tax guide for more information.
@churchgirl13892
