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New York · Through 2026-09-11

N.Y. General Municipal Law § 166: Cemetery and funeral home combinations

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Where this section sits in the code
  1. General Municipal Law
  2. Article 8. Cemeteries

§ 166. Cemetery and funeral home combinations. 1. No municipal

corporation shall, directly or indirectly:

(a) sell, or have, enter into or perform a lease of any of its real

property dedicated to cemetery purposes or adjacent thereto to a funeral

entity, or use any of its property for location of a funeral entity;

(b) commingle funds used for cemetery purposes with a funeral entity;

(c) direct or carry on its cemetery related business or affairs with a

funeral entity;

(d) authorize control of its cemetery related business or affairs by a

funeral entity;

(e) engage in any sale or cross-marketing of goods or services with a

funeral entity;

(f) have, enter into or perform a management or service contract for

cemetery operations with a funeral entity; or

(g) have, enter into or perform a management contract with any entity

other than a not-for-profit or religious corporation, or governmental

entity.

2. Only the provisions of paragraphs (a) and (b) of subdivision one of

this section shall apply to municipal corporations with thirty acres or

less of real property dedicated to cemetery purposes, and only to the

extent the sale or lease is of real property dedicated to cemetery

purposes, and such cemeteries shall not engage in the sale of funeral

home goods or services, except if such goods and services are otherwise

permitted to be sold by cemeteries.

3. For the purposes of this section, "funeral entity" means a person,

partnership, corporation, limited liability company or other form of

business organization providing funeral home services, or owning,

controlling, conducting or affiliated with a funeral home, any

subsidiary thereof or any officer, director or stockholder having a ten

per centum or greater proprietary, beneficial, equitable or credit

interest in a funeral home.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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