New York Senate Bill S10095

New York 2025-2026 Regular Session

• Introduced: 4/28/26
• Refer: 4/28/26

Caption

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

Summary

S10095 authorizes the Nassau County assessor to accept a late application from the Hicksville Water District for a real property tax exemption for a specific parcel at 109 Stewart Ave. The bill applies the exemption retroactively to portions of the 2024-2025 school taxes and 2025 general taxes, treating the application as if it had been filed on time under sections 406 and 410 of the Real Property Tax Law. If the assessor, with approval from the Nassau County Legislature, determines the district would have qualified had it filed by the taxable status date, the tax rolls may be corrected accordingly. The bill also allows, at the discretion of the applicable governing body or tax department, refunds of taxes already paid and cancellation of unpaid taxes, penalties, liens, fines, or interest tied to the subject parcel. The act takes effect immediately.

Impact

The bill creates a narrow, parcel-specific exception to New York’s real property tax filing deadlines by authorizing retroactive exemption treatment for the Hicksville Water District. It affects the administration of the Real Property Tax Law, particularly the procedures for exemption applications, roll corrections, and potential refunds or cancellations of tax liabilities for the identified property in Nassau County.

Sentiment

No committee transcript or vote record is provided, so there is no documented debate or recorded opposition in the supplied materials. Based on the bill text alone, the measure appears administrative and remedial in nature, aimed at correcting a missed exemption filing rather than changing broader tax policy.

Contention

The main potential point of contention is the retroactive nature of the exemption, since it can result in refunds and cancellation of already assessed taxes, penalties, and interest. Any concern would likely come from local tax authorities or affected taxpayers who may view the bill as a special exemption from ordinary filing rules, while supporters would likely frame it as a fairness measure for a public water district that should have qualified for the exemption.