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

This bill allows the Hicksville Water District to receive a retroactive exemption from real property taxes for specific years and tax rolls. It authorizes the Nassau County assessor to process a tax exemption application for the district's property at 109 Stewart Ave in Hicksville, treating it as if the request had been filed on time. If the exemption is approved, the district may be eligible for a refund of any taxes already paid and the cancellation of related penalties or liens. The legislation takes effect immediately upon passage.