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.
ยง 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