N.Y. Real Property Tax Law § 446: Cemeteries

§ 446. Cemeteries. 1. Real property actually and exclusively used for

cemetery purposes shall be exempt from taxation and exempt from special

ad valorem levies and special assessments.

2. In addition to the exemption provided in subdivision one of this

section, unimproved land, which is not presently used for cemetery

purposes, but in which interments are reasonably and in good faith

anticipated, shall be exempt from taxation, special ad valorem levies

and special assessments. An exemption pursuant to this subdivision shall

be granted only upon application by the owner of the property on a form

prescribed by the commissioner. The application shall be filed with the

assessor of the appropriate county, city, town or village on or before

the taxable status date of such county, city, town or village.

3. The term "cemetery purposes", as used in this section shall mean

land and buildings, whether privately or publicly owned or operated,

used for the disposal or burial of deceased human beings, by cremation

or in a grave, mausoleum, vault, columbarium or other receptacle. Such

term shall also include land and buildings actually used and essential

to the providing of cemetery purposes including, but not limited to, the

on site residence of a full-time caretaker and a storage facility for

necessary tools and equipment.

4. No real property shall be entitled to receive an exemption pursuant

to this section if the owner or operator of such real property or any

officer, member or employee thereof, shall receive or may be lawfully

entitled to receive any pecuniary profit from the operations thereof,

other than reasonable compensation for services performed, or, if the

ownership or operation is a guise or pretense for directly or indirectly

making any other pecuniary profit for such owner or operator or for any

of its officers, members or employees.