jbauer408
New Member

Should I include check received from State of NJ Property Tax Relief "Senior Freeze" program as Income under Other Income?

I received other property tax relief under NJ 

Homestead Rebate program.  This amount was sent directly to the tax collectors office in the town I live in, and therefore reduced the amount of tax owed.  

The Senior Freeze relief came in the form of a check directly to me.   Should I include as Other Income or subtract it from taxes paid in my Itemized Deductions?