Islip may consider church’s late request to avoid property taxes

The Islip assessor may accept and review a late application for a property tax exemption. The application must come from Church of Pentecost, USA, Inc., a nonprofit, and cover its property at 11 Collins Avenue in Sayville, Town of Islip. The assessor may grant the exemption only if the church would have qualified by filing on time, and only with approval from the Islip town board. The law took effect immediately. The application covers the 2025–2026 assessment rolls and is reviewed as if filed by the usual deadline.

Local officials may refund taxes already paid or cancel unpaid taxes and related charges. This applies to taxes, fines, penalties, interest, and tax liens tied to the 2025–2026 assessment rolls for the church’s specified property. A refund or cancellation is allowed only if the exemption is granted. The applicable governing body or tax department decides in its sole discretion whether to provide a refund or cancel unpaid amounts. This discretion applies after an exemption is granted for the 2025–2026 assessment rolls.