Cemeteries

From the 2024 DOR Tax Exemption Study

84.36.020 - Cemeteries Description Land, buildings and personal property required for the administration and maintenance of public burying grounds or cemeteries are exempt from property tax. The exemption requires that such entities do not discriminate on the basis of race, color, national origin or ancestry. Purpose Supports the social benefits provided by burying grounds and cemeteries. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.508 $0.520 $0.533 $0.546 Local Taxes $1.503 $1.587 $1.676 $1.770 Repeal of Repealing a property tax exemption would not increase state revenues. A repeal exemption shifts the state property tax to the currently exempt taxpayers and reduces the tax burden of other taxpayers. It may decrease the local rate and possibly result in local taxing districts at their statutory maximum rate experiencing a revenue increase. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.047 $0.091 $0.096 Assumptions - The total estimated exempt value is $234 million. - This repeal takes effect beginning with property taxes due for calendar ye