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

This bill allows the Hicksville Water District to apply for a retroactive exemption from real property taxes for specific years, including 2024-2025 and 2025-2026. The legislation authorizes the Nassau County assessor to treat the district's late application as if it had been submitted on time, provided the district qualifies under existing tax laws. If approved, the district could receive a refund for any taxes already paid on the property located at 109 Stewart Avenue in Hicksville, along with the cancellation of related fines or penalties. The measure requires final approval by the Nassau County legislature before the tax rolls are corrected.