Nassau assessor may review Hicksville district’s late tax exemption application

The Nassau County assessor may accept the district’s late application and review it as if it arrived on time. The application covers the Hicksville Water District parcel at 109 Stewart Ave. in Hicksville, within the Town of Oyster Bay. The assessor must find that the district would otherwise qualify for the exemption if it had applied by the usual deadline. The application covers part of the 2024–2025 school taxes, part of the 2025 general taxes, all of the 2025–2026 school taxes, and all of the 2026 general taxes.

The assessor may correct the tax rolls, and local officials may refund paid taxes or cancel unpaid amounts and related charges. These actions concern the parcel and tax rolls covered by the district’s application. The Nassau County Legislature must approve before the assessor corrects the rolls. If the exemption is granted, the applicable governing body or tax department may choose whether to refund paid taxes and cancel unpaid taxes, fines, penalties, liens, or interest. The law takes effect immediately.