Sponsored byJarett C. Gandolfo
Last updated May 21, 2026 · NY · Source: LegiScan ↗
This bill authorizes the assessor of the Town of Islip to accept a late application from the Church of Pentecost, USA, Inc. for a real property tax exemption on a specific parcel for the 2025-2026 tax rolls and allows for potential refunds of taxes already paid.
STATE OF NEW YORK ________________________________________________________________________ 11475 IN ASSEMBLY May 21, 2026 ___________ Introduced by COMMITTEE ON RULES -- (at request of M. of A. Gandolfo) -- read once and referred to the Committee on Real Property Taxation 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: 1 Section 1. Notwithstanding any other provision of law to the contrary, 2 the assessor of the town of Islip, county of Suffolk, is hereby author- 3 ized to accept from the Church of Pentecost, USA, Inc., a not-for-profit 4 organization, an application for exemption from real property taxes 5 pursuant to section 420-a of the real property tax law with respect to 6 the 2025--2026 assessment rolls, for the parcels owned by such organiza- 7 tion which are located at 11 Collins Avenue, in the hamlet of Sayville, 8 town of Islip, county of Suffolk, otherwise known as Suffolk county tax 9 map district 500, section 383.00, block 02.00, lot 001.000. 10 If accepted, such application shall be reviewed as if it had been 11 received on or before the taxable status date established for such 12 rolls. If satisfied that such non-profit organization would otherwise be 13 entitled to such exemption if such organization had filed an application 14 for exemption by the appropriate taxable status date, the assessor, upon 15 approval by the town of Islip town board, may grant exemption from all 16 taxation and make appropriate corrections to the subject rolls. If such 17 exemption is granted and such organization therefore shall have paid any 18 tax with respect to the subject rolls, the applicable governing body or 19 tax department may, in its sole discretion, provide for the refund of 20 the taxes paid, along with any fines or penalties paid, and cancel any 21 taxes, fines, penalties, interest, or tax liens remaining unpaid. 22 § 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
A plain-language summary of what this bill would mean for your issues is being prepared.
This bill affects Government Spending.
Create a free account and set your issue preferences to see your alignment.
Sign Up for free →Create a free account to see how your representatives voted on this bill.
Sign Up for free →Want to dig deeper?
Create a free account to see your alignment for every bill — then Pro unlocks full voting history and AI analysis.
Sign Up for freeNot recorded. That means we hold nothing showing this step, not that it did not happen.
The governor or the President signs the bill, vetoes it, or lets it become law without a signature. A legislature can also override a veto and enact the bill anyway.
Not recorded. That means we hold nothing showing this step, not that it did not happen.
Stages, sponsors and executive actions are read from the legislature's own published record via LegiScan. We report what it says and never infer an action from a date alone.