Paid ILL real estate taxes $9200 then got a refund $800 for a senior exemption so technically paid 8400 County website shows $8600. What is the amount do we use on return

[DawnC]

Sounds like $8400 - it is the amount you paid, less any amount refunded in 2023.  You can deduct real estate taxes imposed on you. You must have paid them either at settlement or closing, or to a taxing authority (either directly or through an escrow account) during the year.   See Pub 530

If you receive a refund or rebate of real estate taxes this year for amounts you paid this year, you must reduce your real estate tax deduction by the amount refunded to you.  If the refund or rebate was for real estate taxes paid for a prior year, you may have to include some or all of the refund in your income. For more information, see Recoveries in Pub. 525.