Authorizes the Church of Pentecost, USA, Inc. to receive retroactive real property tax exempt status, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10550
 
                             I N  S E N A T E
 
                               May 20, 2026
                                ___________
 
 Introduced  by  Sen.  WEIK  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT authorizing the Church of Pentecost, USA, Inc. to receive  retro-
   active real property tax exempt status
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Notwithstanding any other provision of law to the contrary,
 the assessor of the town of Islip, county of Suffolk, is hereby  author-
 ized to accept from the Church of Pentecost, USA, Inc., a not-for-profit
 organization,  an  application  for  exemption  from real property taxes
 pursuant to section 420-a of the real property tax law with  respect  to
 the 2025--2026 assessment rolls, for the parcels owned by such organiza-
 tion  which are located at 11 Collins Avenue, in the hamlet of Sayville,
 town of Islip, county of Suffolk, otherwise known as Suffolk county  tax
 map district 500, section 383.00, block 02.00, lot 001.000.
   If  accepted,  such  application  shall  be reviewed as if it had been
 received on or before the  taxable  status  date  established  for  such
 rolls. If satisfied that such non-profit organization would otherwise be
 entitled to such exemption if such organization had filed an application
 for exemption by the appropriate taxable status date, the assessor, upon
 approval  by  the town of Islip town board, may grant exemption from all
 taxation and make appropriate corrections to the subject rolls. If  such
 exemption is granted and such organization therefore shall have paid any
 tax  with respect to the subject rolls, the applicable governing body or
 tax department may, in its sole discretion, provide for  the  refund  of
 the  taxes  paid, along with any fines or penalties paid, and cancel any
 taxes, fines, penalties, interest, or tax liens remaining unpaid.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15962-01-6