If you have 10,000 in property tax and 10,000 in state tax and say a 4,000 state refund the State and Local Refunds Taxable in 2019 worksheet will still say that the refund is taxable without considering the SALT limitation. Should it be not taxable since the state tax does not provide any 2018 due to the SALT limit or possibly a pro rata 50% taxable as if both were used equally or still fully taxable?