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

This bill authorizes the Church of Pentecost, USA, Inc., a non-profit organization, to receive retroactive real property tax exempt status for parcels located in the county of Suffolk. The assessor of the town of Islip is authorized to accept an application for exemption from real property taxes for the 2025-2026 assessment rolls. If the exemption is granted, the applicable governing body or tax department may refund any taxes paid by the organization. The act takes effect immediately.

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

This bill authorizes the Church of Pentecost, USA, Inc., a non-profit organization, to receive retroactive real property tax exempt status for parcels located in the county of Suffolk. The assessor of the town of Islip is authorized to accept an application for exemption from real property taxes for the 2025-2026 assessment rolls. If the exemption is granted, the applicable governing body or tax department may refund any taxes paid by the organization. The act takes effect immediately.