BILL NUMBER: S10095B
SPONSOR: RHOADS
 
TITLE OF BILL:
An act authorizing the Hicksville Water District to receive retroactive
real property tax exempt status
 
PURPOSE OR GENERAL IDEA OF BILL:
This bill will authorize the Hicksville Water District to apply for and
receive a retroactive real property tax exemption for a municipally
owned parcel used for public water infrastructure purposes.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 authorizes the Nassau County Assessor to accept an application
from the Hicksville Water District for exemption from real property
taxation pursuant to section 410 of the Real Property Tax Law for the
parcel located at 109 Stewart Avenue, Hicksville, New York (Section 45,
Block 331, Lot 40). The legislation authorizes consideration of
exemption for:
-A portion of the 2024-2025 school tax roll;
-A portion of the 2025 general tax roll;
-The entirety of the 2025-2026 school tax roll; and
-The entirety of the 2026 general tax roll.
The application shall be reviewed as if it had been timely filed. Upon a
determination of eligibility and approval by the Nassau County Legisla-
ture, the assessor may correct the applicable assessment rolls and the
appropriate taxing authorities may refund taxes paid or cancel taxes,
penalties, interest, fines, and liens remaining unpaid.
Section 2 provides that the act shall take effect immediately.
 
JUSTIFICATION:
The Hicksville Water District, a municipal entity, acquired the subject
property on December 17, 2024, for the critical purpose of expanding its
water treatment infrastructure to ensure compliance with evolving drink-
ing water quality regulations. The acquisition was necessary due to
space limitations at the District's existing treatment facility located
across the street.
As a municipal entity, the Hicksville Water District is generally enti-
tled to exemption from real property taxation. However, because the
property was not exempt at the time of acquisition and the application
for exemption was not filed by the statutory deadline, the property
remained taxable for a portion of the 2024-2025 assessment rolls.
The Nassau County Department of Assessment has already recognized the
property's eligibility for exemption on a prospective basis beginning
with the 2026/2027 school tax roll and the 2027 general tax roll. This
legislation is therefore narrow, remedial, and equitable in nature-in-
tended solely to correct a timing issue and ensure that a public entity
is not improperly burdened with taxes on property used for essential
governmental functions. Providing retroactive exemption authority in
this case supports the continued delivery of safe, reliable drinking
water to residents, avoids unnecessary financial strain on a public
water provider, and aligns with longstanding principles of tax exemption
for municipal use properties.
 
LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
Minimal.
 
EFFECTIVE DATE:
This act shall take effect immediately.