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Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 1

Municipal Government section 4.03 - RPTL Section 446

Cemeteries (Public or Private)   

Exemption Code(s): County-owned cemetery 13110
   City-owned cemetery 13370
   Town-owned cemetery 13510
   Village-owned cemetery 13660
   Privately owned cemetery 27350

Year Originally Enacted:   1981*

Related Statutes:   None

SUMMARY: Real property that (1) is actually and exclusively used for cemetery purposes or (2) consists of unimproved land in which interments are reasonably and in good faith anticipated is exempt from taxation, special ad valorem levies, and special assessments. In order to qualify for this exemption, the property must not be owned or operated for profit.

  1. ELIGIBILITY REQUIREMENTS: 
    1. Ownership Requirements:  This exemption is available to both publicly and privately owned properties. However, no property is entitled to the exemption if the owner or operator of the cemetery or any of its officers, members, or employees receives or is entitled to receive any pecuniary profit from the cemetery's operations other than reasonable compensation for services performed. Further, exemption is not allowed if ownership or operation of the cemetery is a guise or pretense for directly or indirectly providing any pecuniary profit to the owner or operator of the cemetery or any of its officers, members, or employees.
       
    2. Property Location Requirements:  None.
       
    3. Property Use Requirements: Property must be actually and exclusively used for cemetery purposes. Cemetery purposes include land and buildings used for the disposal or burial of deceased human beings, by cremation or in a grave, mausoleum, vault, columbarium, or other receptacle. Cemetery purposes also include the onsite residence of a full-time caretaker, a storage facility for necessary tools and equipment, and unimproved land in which interments are reasonably and in good faith anticipated.
       
    4. Certification by State or Local Governments: None required.
       
    5. Required Construction Start Date or Other Time Requirement:  None.
       
  2. LOCAL OPTION:  No.
     
  3. LIMITATION ON EXEMPTION:
    General
Municipal
Taxes
School
District
Taxes
Special
Ad Valorem
Levies
Special
Assessments
1. Amount No
limit
No
limit
No
limit
No
limit
2. Duration No
limit
No
limit
No
limit
No
limit
3. Taxing Jurisdiction
a. County or County Special Districts
Ex NA Ex Ex
b. City Ex NA Ex Ex
c. Town or Town Special District Ex NA Ex Ex
d. Village Ex NA NA Ex
e. School District NA Ex NA NA
Ex-Exempt      Tax-Taxable      NA-Not Applicable    

* Cemeteries were previously exempt under RPTL â§420 and RPL â§450, which were enacted before 1896.

Exemption Application Form:

Form RP-446

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