I'm not sure exactly what you are asking. Both these items refer to Schedule A for itemizing deductions.
Line 5C on Schedule A is where you would put any personal property tax you paid, generally on vehicles.
State Tax Refund Worksheet item Q Line 2 is your refund received in 2021 for state or local taxes paid.
Your state or local tax refund is not taxable if you did not itemize your deductions in the prior year. However, the refund would be taxable if you got a tax benefit for the deduction in a prior year.
If this does not answer your question, please reply, being more specific in your question.
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