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

This bill authorizes the Saint James Evangelical Lutheran Church in Smithtown to receive a retroactive exemption from real property taxes for a specific parcel of land. The legislation allows the town assessor to process the church's application for the 2023-2024 tax year as if it had been filed on time, provided the church meets standard eligibility requirements. If the exemption is approved, the church may receive a refund for any taxes already paid on that property, along with the cancellation of any associated fines or penalties. The law takes effect immediately upon signing and applies only to the designated address in the town of Smithtown.