I double paid 2018 property taxes, and my escrow received tax refund in 2019, causing -$70 on 1098 Form. How should I report property tax?

[Opus 17]

If you itemized your deductions in 2018, and claimed the full amount of both tax payments, then the $70 refund is taxable income, called a "taxable recovery" in other words, a reimbursement of a previous deduction.  That's reported in the Other Uncommon Income section. And of course, you can't deduct any taxes for 2019 since you didn't pay any taxes in 2019. 

[tempegu0927]

Thanks! I did not deduct my double payments as itemized deduction for 2018. As a result, can I still deduct the taxes I paid for 2019 even though it looks different from my 1098 form (which shows -$70)?