Authorizes the Freeport Bible Center to apply for a retroactive real property tax exemption for the 2026 assessment roll.

The bill authorizes the Freeport Bible Center to file an application for a retroactive real property tax exemption with the Nassau County assessor for all applicable taxes from the 2026 assessment roll. If the application is accepted, the assessor may correct the tax rolls as if the application had been received on time. The village of Freeport board of trustees must approve the exemption. If granted, the organization may receive a refund for taxes paid and cancellation of any remaining unpaid taxes, fines, penalties, liens, or interest. This act takes effect immediately.

Authorizes the Freeport Bible Center to apply for a retroactive real property tax exemption for the 2026 assessment roll.

The bill authorizes the Freeport Bible Center to file an application for a retroactive real property tax exemption with the Nassau County assessor for all applicable taxes from the 2026 assessment roll. If the application is accepted, the assessor may correct the tax rolls as if the application had been received on time. The village of Freeport board of trustees must approve the exemption. If granted, the organization may receive a refund for taxes paid and cancellation of any remaining unpaid taxes, fines, penalties, liens, or interest. This act takes effect immediately.