Authorizes the Church of Pentecost, USA, Inc. to receive retroactive real property tax exempt status

Retroactive property tax relief for Sayville church

The law lets the Church of Pentecost, USA, Inc. apply late for a property tax exemption for the 2025–2026 assessment rolls for 11 Collins Avenue, Sayville (Suffolk County Tax Map 500-383.00-02.00-001.000). The assessor reviews the application as if it were filed on time. If the assessor finds the Church would have qualified and the Town of Islip Town Board approves, the property is exempt from all taxes for those rolls and the rolls are corrected. If the exemption is granted, the town or county may refund taxes, fines, and penalties already paid, and may cancel any unpaid taxes, interest, penalties, or tax liens.