Authorizes the Church of Pentecost, USA, Inc. to receive retroactive real property tax exempt status for parcels in Suffolk County.

The bill authorizes the assessor of the town of Islip, county of Suffolk, to accept an application from the Church of Pentecost, USA, Inc., a not-for-profit organization, for exemption from real property taxes for the 2025-2026 assessment rolls. If the application is accepted and the organization had filed it by the taxable status date, the assessor may grant the exemption and make corrections to the tax rolls. The organization may receive refunds for any taxes paid on the subject parcels.

Authorizes the Church of Pentecost, USA, Inc. to receive retroactive real property tax exempt status for parcels in Suffolk County.

The bill authorizes the assessor of the town of Islip, county of Suffolk, to accept an application from the Church of Pentecost, USA, Inc., a not-for-profit organization, for exemption from real property taxes for the 2025-2026 assessment rolls. If the application is accepted and the organization had filed it by the taxable status date, the assessor may grant the exemption and make corrections to the tax rolls. The organization may receive refunds for any taxes paid on the subject parcels.