Bill > S02199

This bill provides a tax exemption for tangible personal property and services sold by cemeteries, with the aim of preserving cemetery corporations and preventing them from becoming a financial burden on local governments. Specifically, the bill amends the tax law to create two key exemptions: first, tangible personal property and services sold by a cemetery for exclusive use on cemetery grounds and in cemetery buildings will be tax-exempt, provided that their charges and rates have been approved by the state cemetery board; second, cemetery corporations are exempted from paying taxes when they are the purchaser, user, or consumer of services or property, or when they are the vendor of services or property to be used exclusively on their own grounds or buildings. The bill applies to all types of cemeteries, including those regulated by religious corporations, and is intended to help maintain and preserve burial grounds by reducing their financial obligations. The legislation stems from a recognition of the importance of cemetery corporations in maintaining historical and community burial sites, and it seeks to provide them with financial relief to prevent abandonment and dilapidation. The tax exemptions will take effect immediately upon the bill's passage.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S2199