Bill Text: NY S10550 | 2025-2026 | General Assembly | Introduced

New York Senate Bill 10550

Introduced

Bill Title: Authorizes the Church of Pentecost, USA, Inc. to receive retroactive real property tax exempt status for parcels located in the county of Suffolk.

Sponsorship: Partisan Bill (Republican 1)

Status: (Passed) 2026-08-21 - SIGNED CHAP.268 [S10550 Detail]

Download: New_York-2025-S10550-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          10550

                    IN SENATE

                                      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:

     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