NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A11475
SPONSOR: Rules (Gandolfo) PURPOSE:
To authorize the Church of Pentecost, USA, Inc. to file an application
for exemption from real property taxes.
SUMMARY OF PROVISIONS:
Section 1 authorizes the assessor of the town of Islip, county of
Suffolk, to accept an application from the Church of Pentecost, USA,
Inc. for a real property tax exemption pursuant to section 420-a of the
real property tax law for the 2025-2026 assessment rolls for property
located at 11 Collins Avenue in Sayville.
Section 2 states that this act shall take effect immediately.
JUSTIFICATION:
Church of Pentecost, USA, Inc. is a not-for-profit organization that
owns property 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 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 those taxes paid and cancel those taxes, fines, penal-
ties, liens or interest remaining unpaid.
LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS:
The specific pro-rata amount of tax refund will be calculated by the
Suffolk County Assessor's Office.
EFFECTIVE DATE:
This act shall take effective immediate
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
