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 allows the Nassau County tax assessor to process a late application for a real estate tax exemption for the Al-Hikmah Institute Inc. The legislation specifically targets a property located at 120 Hicksville Road in Bethpage, permitting the institute to seek relief on 2024-2025 school taxes and all 2025 general taxes. If the assessor approves the request and the Nassau County legislature agrees, the institute could receive a refund for any taxes already paid on the property. Essentially, the law provides a one-time opportunity for this specific organization to correct a missed filing deadline for a particular parcel.