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

◆ The sponsor's argument

Why Steve Rhoads says this is needed

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.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.