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Bill

S 10550

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

2025 Regular Session Introduced by Alexis Weik

Allows a retroactive real property tax exemption for the Church of Pentecost, USA, Inc. on 11 Collins Ave Sayville if entitlement would have existed with timely filing.

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Bill Summary · S 10550

Overview

Bill S. 10550, introduced in the New York State Senate (Session 2025-2026) by Sen. Weik with a co-sponsor, would authorize a retroactive real property tax exemption determination for a specific nonprofit property. Specifically, it allows the assessor of Islip town (Suffolk County) to accept and review an application from the Church of Pentecost, USA, Inc. for real property tax exemption under section 420-a for the 2025-2026 assessment rolls. If the church would have been entitled to the exemption had the application been filed by the appropriate taxable status date, the town board could grant the exemption and correct the tax rolls. The measure also permits possible refunds of taxes already paid and cancellation of outstanding tax-related penalties or liens, at the discretion of the local governing bodies.

Main Purpose and Intent

  • Provide retroactive real property tax exemption eligibility for a specified nonprofit property.
  • Correct potential tax liability error by treating the church as if an exemption application had been timely filed.
  • Allow refunds or waivers of penalties related to taxes that were paid if the exemption is granted retroactively.

Key Provisions and Changes

  • Location and subject property: 11 Collins Avenue, Sayville, Town of Islip, Suffolk County (Suffolk County Tax Map District 500, Section 383.00, Block 02.00, Lot 001.000).
  • Eligibility mechanism: The assessor may accept an exemption application under Real Property Tax Law § 420-a for the 2025-2026 rolls, and review it as if filed by the timely taxable status date.
  • Determination standard: If the assessor, with Town Board approval, finds the Church of Pentecost, USA, Inc. would have been entitled to the exemption if timely filed, the exemption may be granted.
  • Administrative actions upon grant: The exemption would remove the property from taxation (and make necessary corrections to the tax rolls). If taxes, fines, penalties, or liens were previously paid, the appropriate local governing body or tax department may provide refunds and cancel remaining unpaid amounts at their discretion.
  • Trigger for retroactive action: The bill relies on retroactive application for the 2025-2026 assessment period.

Affected Parties

  • Primary: The Church of Pentecost, USA, Inc. (a not-for-profit organization) and the Town of Islip’s assessing and governing bodies.
  • Local government: Town of Islip (assessor, town board) and the Suffolk County property tax framework.
  • Taxing authorities: Any relevant local tax department may handle refunds or cancellation of penalties/liens if retroactive exemption is granted.

Procedural and Timeline Aspects

  • Status: Introduced May 20, 2026; subsequently progressed through committee and chamber steps, with Assembly passage (June 5, 2026) and Senate consideration following in the sequence shown in the action history.
  • Effective date: Immediate upon enactment (takes effect immediately).
  • Process flow: The bill would authorize retroactive review and potential exemption approval on the 2025-2026 rolls, subject to the standard review and town board approval, and any resulting corrections to the tax rolls.

Practical Impact Considerations

  • Financial impact: Potential reduction or elimination of property taxes for the specified parcels if retroactive exemption is granted; possible refunds of prior taxes and penalties if paid.
  • Administrative impact: Requires retroactive processing by the Islip assessor and town board, including corrections to the tax roll and potential issuance of refunds.
  • Limitations: Applies solely to the listed property and to the specific exemption under § 420-a; does not automatically grant exemptions for other properties or organizations.

If you’d like, I can add a brief (non-technical)FAQ or compare this to standard timely exemption procedures for real property tax exemptions.

Compiled from official sources — confirm details with the bill’s official record.

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