Authorizes the Church of Pentecost, USA, Inc. to receive retroactive real property tax exempt status
This bill authorizes the assessor of the Town of Islip, Suffolk County, to accept a late application from the Church of Pentecost, USA, Inc. for a real property tax exemption under section 420-a of the Real Property Tax Law for the 2025-2026 assessment rolls. The exemption applies to the organization’s property at 11 Collins Avenue in Sayville. If the assessor and town board determine the organization would have qualified had it filed on time, the property may be granted exempt status as though the application had been timely submitted.
The bill also allows local officials, in their discretion, to correct the tax rolls, refund taxes and related penalties already paid, and cancel any remaining taxes, interest, penalties, or liens tied to the property. The act takes effect immediately and is narrowly tailored to one parcel and one nonprofit religious organization, rather than changing the general rules for all property owners or nonprofits.
The bill creates a special, retroactive exemption process for one named nonprofit religious institution and one identified parcel in the Town of Islip. It does not amend the general standards of Real Property Tax Law section 420-a, but it authorizes local officials to treat a late filing as timely for this specific case and to make corresponding roll corrections, refunds, and cancellations. The practical effect is a potential reduction in local property tax revenue for the affected taxing jurisdictions and relief from tax liability for the Church of Pentecost, USA, Inc.
The available record suggests the bill is procedural and noncontroversial in nature, with no recorded committee transcript or vote history indicating opposition or debate. Its narrow, private-relief character and immediate effective date suggest it is intended to resolve a specific tax exemption issue for a local nonprofit. Because there are no documented votes or hearing remarks, the overall sentiment can only be characterized as neutral to favorable based on the bill’s purpose and structure.
The main point of potential contention is the retroactive nature of the exemption, including the possibility of refunds and cancellation of already accrued taxes, penalties, interest, and liens. That kind of relief can raise fairness concerns for other taxpayers and for local governments that rely on property tax revenue. Any disagreement would likely center on whether the organization should receive late-filed charitable exemption treatment and whether the town should exercise its discretion to refund or cancel amounts already assessed.