Authorizes Godschild Outreach Ministries to receive retroactive real property tax exempt status

This bill authorizes Godschild Outreach Ministries, a religious nonprofit organization, to apply for retroactive real property tax exemption on specific parcels in Wyandanch, Babylon, Suffolk County (142 Irving Avenue). It allows the town assessor to accept their application for exemption from general and school taxes covering the 2019-2025 tax years, as if filed on time. If approved by the town board, the organization could receive refunds for taxes paid during those years, with corrections made to the tax rolls. The bill does not change existing tax law but provides a mechanism for this specific entity to seek retroactive relief.