Where is Property Tax Rebate amount entered as additional income?

Which state are you talking about? Remember that we in the Community cannot see your private tax data, so help us help you.

also, such a rebate would only be taxable to the extent you took a deduction for the taxes in year x and got the renate the following year. if the same year they should be netted.

In the event you are talking about Minnesota, no.

The Minnesota Property Tax Refund would lower your property taxes you claim on Schedule A (Itemized deductions), but the refund from the prior year does not create taxable income for this year.