STATE OF NEW YORK
________________________________________________________________________
11101
IN ASSEMBLY
April 24, 2026
___________
Introduced by M. of A. MIKULIN -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT authorizing the county of Nassau assessor to accept an applica-
tion for a retroactive real property tax exemption from the Al-Hikmah
Institute Inc.
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 Al-Hikmah Institute Inc., an application for exemption from real proper-
4 ty taxes pursuant to section 420-a of the real property tax law with
5 respect to the 2024-2025 assessment roll for a portion of the 2024-2025
6 school taxes and all of the 2025 general taxes for the parcel conveyed
7 to such organization located at 120 Hicksville Road, in the hamlet of
8 Bethpage, town of Oyster, county of Nassau, otherwise known as Nassau
9 county parcel ID section 49 block E lot 4. If accepted, the application
10 shall be reviewed as if it had been received on or before the taxable
11 status date established for such roll.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had filed an application for
14 exemption by the appropriate taxable status date, the assessor, upon
15 approval by the Nassau county legislature, may make appropriate
16 correction to the subject rolls. If such exemption is granted and such
17 organization, therefore, shall have paid any tax with respect to the
18 subject rolls, the applicable governing body or tax department may, in
19 its sole discretion, provide for the refund of those taxes paid and
20 cancel those taxes, fines, penalties, liens or interest remaining
21 unpaid.
22 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15522-01-6
