Authorizes the Saint James Evangelical Lutheran Church of Saint James Long Island NY receive retroactive real property tax exempt status

This bill allows the Saint James Evangelical Lutheran Church in St. James to receive a retroactive exemption from real property taxes for a specific parcel of land it owns. The legislation authorizes the town assessor to process a late application for this tax break as if it had been submitted on time, covering the 2023-2024 tax period. If the town board approves the request, the church may be eligible for a refund of any taxes already paid on that property, along with the cancellation of related fines or penalties.