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

This bill allows the Church of Pentecost, USA, Inc. to receive a retroactive exemption from real property taxes for a specific building it owns in Sayville, Suffolk County. The legislation directs the town assessor to treat the church's late application as if it had been filed on time, provided the church meets the standard requirements for tax-exempt status. If approved, the church would be exempt from all taxes on the property, and any previously paid taxes, fines, or penalties could be refunded. The law takes effect immediately upon passage.