Authorizes the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Al-Hikmah Institute Inc.

2025 Regular Session Introduced by John Mikulin

Allows Nassau County to grant a retroactive real property tax exemption to Al-Hikmah Institute Inc. for 2024-2025 school taxes and 2025 general taxes on one parcel if approved.

REFERRED TO REAL PROPERTY TAXATION

Purpose and intent

Authorizes the Nassau County assessor to accept and process a retroactive application for a real property tax exemption under Section 420-a of the Real Property Tax Law.

Applies specifically to the property at 120 Hicksville Road, Bethpage, Nassau County (Nassau County parcel ID: Section 49, Block E, Lot 4).

The exemption would cover: a portion of the 2024-2025 school taxes and all of the 2025 general taxes for the parcel, should the organization qualify and the application be accepted.

Key provisions and changes

The Nassau County Assessor is authorized, notwithstanding other law, to accept a retroactive exemption application from Al-Hikmah Institute Inc. for the 2024-2025 assessment roll.

If the application is accepted, it will be reviewed as if received on or before the taxable status date for the 2024-2025 roll.

A determination that the organization would have been entitled to the exemption if timely filed may lead to corrections on the subject tax rolls, subject to approval by the Nassau County Legislature.

If the exemption is granted and taxes have already been paid, the governing body or tax department may, at its sole discretion:

Provide a refund of those taxes paid.
Cancel any remaining unpaid taxes, fines, penalties, liens, or interest.

Affected parties

Primary: Al-Hikmah Institute Inc. (the applicant).

County government: Nassau County assessor, Nassau County Legislature, and the local tax departments/governing bodies responsible for applying exemptions and processing refunds or adjustments.

Taxpayers in Nassau County may experience changes only insofar as this action affects the parcel in question (and any precedent or administrative practices related to retroactive exemptions).

Procedural and timeline aspects

Effective date: Immediate upon enactment.

Process: If the assessor accepts the retroactive application, it will be reviewed as if timely filed by the relevant taxable status date.

Final action requires approval by the Nassau County Legislature to implement the exemption and any corresponding corrections to the tax rolls.

If granted, retroactive exemption impacts 2024-2025 school taxes (partial) and 2025 general taxes for the specified parcel.

Notes and considerations

The bill is narrowly tailored to a single property and organization, creating a pathway for retroactive tax relief when timely filing did not occur but eligibility existed.

Uses discretionary refunding and cancellation authority to remedy taxes already paid or outstanding, contingent on exemption approval.

No broader changes to the statute of limitations or general retroactivity rules are made beyond this specific case.

If you’d like, I can provide a plain-language briefing for non-technical readers or a comparison with typical retroactive exemption processes in New York.

Bill