No, this is not a refund (income).  It's a deduction. Taxes paid or incurred in a prior year. 

I think I have figured it out. I think the previous tax preparer gave them Sch. A credit in 2019 only for state tax paid IN 2019, not all the state taxes paid FOR 2019. So I think she is saying that this additional amount should be deducted on Sch. A in 2020 since they were paid in 2020 even though they were for 2019 tax.