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

This bill authorizes the Church of Pentecost, USA, Inc. to receive a retroactive exemption from real property taxes for a specific parcel of land in Sayville, Suffolk County. The legislation directs the town assessor to treat the church's application as if it had been filed on time, allowing the organization to avoid paying taxes for the 2025-2026 assessment period if it qualifies under existing laws. If the exemption is approved, the town may refund any taxes, fines, or penalties the church previously paid and remove any associated tax liens. The act takes effect immediately upon passage.