During the testimony, Trump said that he did believe that values of his statement of financial condition were off, "both high and low" in response to a question from state attorney Kevin Wallace.
He specifically said his triplex apartment in Trump Tower was overvalued with a correction of about $200 million applied to his financial statement.
"I thought the apartment was overvalued when I looked at it," he said.
The square footage was inflated. Search this document for
That's Trump's triplex apartment. The square footage is listed at 10,996.39.
https://www.documentcloud.org/documents/24025056-1994_document?responsive=1&title=1
Trump said so in his testimony. https://www.upi.com/Top_News/US/2023/11/06/trump-testifies-new-york-civil-fraud-trial/4541699268464/
Does Trump get a city property tax refund if it was over value?
Only if he used the same numbers on his tax returns and I think the evidence shows he did not.
Here's an article before the trial. https://www.palmbeachdailynews.com/story/news/2020/11/13/palm-beach-county-bills-trump-1-48-million-property-taxes/6276817002/
2020 property tax bill
2020 valuation