Authorizes the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Al-Hikmah Institute Inc.

This bill authorizes the Nassau County tax assessor to process a retroactive application for a real property tax exemption from the Al-Hikmah Institute Inc. The legislation specifically covers the organization's property at 120 Hicksville Road in Bethpage for the 2024-2025 tax period, allowing the assessor to review the application as if it had been submitted on time. If the assessor determines the institute qualifies for the exemption and the Nassau County legislature approves, the bill permits corrections to the tax rolls and allows for refunds of any taxes already paid. The measure takes effect immediately upon passage.