NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10898B
SPONSOR: Blumencranz 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.
STATE OF NEW YORK
________________________________________________________________________
10898--B
IN ASSEMBLY
April 8, 2026
___________
Introduced by M. of A. BLUMENCRANZ -- read once and referred to the
Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- again reported from said committee with amendments, ordered
reprinted as amended and recommitted to said committee
AN ACT authorizing the Hicksville Water District to receive retroactive
real property tax exempt status
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the county of Nassau is hereby authorized to accept from
3 the Hicksville Water District an application for exemption from real
4 property taxes pursuant to section 410 of the real property tax law with
5 respect to the 2024-2025 and 2025-2026 assessment rolls for a portion of
6 the 2024-2025 school taxes, a portion of the 2025 general taxes, all of
7 the 2025-2026 school taxes and all of the 2026 general taxes for the
8 parcel conveyed to such organization located at 109 Stewart Ave, town of
9 Oyster Bay, county of Nassau, in the hamlet of Hicksville, New York,
10 otherwise known as Nassau County parcel ID section 45 block 331 lot 40.
11 If accepted, the application shall be reviewed as if it had been
12 received on or before the taxable status date established for such roll.
13 If satisfied that such organization should otherwise be entitled to
14 such exemption if such organization had filed an application for
15 exemption by the appropriate taxable status date, the assessor, upon
16 approval by the Nassau county legislature, may make appropriate
17 correction to the subject rolls. If such exemption is granted and such
18 organization, therefore, shall have paid any tax with respect to the
19 subject rolls, the applicable governing body or tax department may, in
20 its sole discretion, provide for the refund of those taxes paid and
21 cancel those taxes, fines, penalties, liens or interest remaining
22 unpaid.
23 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15456-07-6
