Authorizes the Hicksville Water District to receive retroactive real property tax exempt status

2025 Regular Session Introduced by Jake Blumencranz

Allows retroactive real property tax exemption for Hicksville Water District on 109 Stewart Ave for 2024-2025 school taxes and 2025 general taxes, with possible refunds and roll co

SUBSTITUTED BY S10095B

Overview

Bill A 10898-A (2025-2026, New York) would authorize a retroactive real property tax exemption for the Hicksville Water District for certain past tax rolls. The measure applies specifically to a parcel at 109 Stewart Ave, Hicksville (Nassau County parcel ID section 45 block 331 lot 40) and concerns partial school taxes for 2024-2025 and partial general taxes for 2025.

Purpose and Intent

To permit the Nassau County assessor to accept and review an application from the Hicksville Water District for exemption from real property taxes under Real Property Tax Law section 410 for a period dating back to 2024-2025.

If the Water District would have qualified for exemption had the application been timely filed by the appropriate taxable status date, the assessor (with Nassau County Legislature approval) may correct the tax rolls to reflect the exemption.

If the exemption is granted and taxes have already been paid, the bill allows the relevant governing body or tax department to consider refunds and to cancel any remaining taxes, fines, penalties, liens, or interest.

Key Provisions

Section 1:

Authorizes Nassau County assessor to accept an exemption application for 2024-2025 school taxes and 2025 general taxes for the specified parcel.
Treats the late application as if it were received by the taxable status date for the relevant rolls.
If the Water District would have been entitled to the exemption had it filed timely, the assessor, with Nassau County Legislature approval, may correct the subject tax rolls accordingly.
If an exemption is granted and taxes were paid, the local governing body or tax department may, at its sole discretion, refund those taxes and cancel any remaining unpaid taxes, fines, penalties, liens, or interest.

Section 2:

Takes effect immediately upon enactment.

Who Will Be Affected

Hicksville Water District (the exemption applicant).

Taxing jurisdictions within Nassau County, including the Nassau County Legislature (which must approve roll corrections).

Taxpayers on the 2024-2025 school tax roll and 2025 general tax roll for the specified parcel, should refunds or roll corrections be granted.

Procedural and Timeline Considerations

The bill allows retroactive qualification for an exemption beyond the standard taxable status date, contingent on the Water District’s eligibility and legislative approval for roll corrections.

Requires Nassau County Legislature approval to implement corrections to the rolls.

Implicates potential refunds of taxes paid and cancellation of any remaining unpaid tax-related amounts if an exemption is granted.

Practical Impact

Creates a pathway to retroactively grant property tax exemption status to the Hicksville Water District for the specified property and periods.

Could result in tax refunds to the Water District if taxes were previously paid and an exemption is granted.

Adds a discretionary element for local governments in determining refunds and roll corrections.