The decision to bury a loved one on private property in New Jersey involves a unique intersection of land use law and tax regulations. This choice prompts an important financial question: does creating a family burial plot affect your property tax obligations? The answer depends on adherence to state and local burial rules and a formal process for having the land recognized as exempt.
New Jersey Rules for Home Burials
The permissibility of burying a person on private land in New Jersey is primarily a matter of local control. Before any burial can occur, a property owner must consult with their local municipal clerk, health department, and zoning board. These local bodies enforce ordinances that govern whether a home burial is allowed and the requirements that must be met.
These local regulations are centered on public health and safety. Ordinances typically dictate a minimum burial depth and specify setback distances the grave must maintain from property lines, wells, and other water sources. New Jersey law also mandates the involvement of a licensed funeral director to file the death certificate and obtain the necessary burial permit.1FindLaw. New Jersey Statutes Title 26. Health and Vital Statistics 26 § 6-6 Failing to comply with these local health and zoning codes can halt the process and result in penalties.
Property Tax Considerations for On-Property Burials
In New Jersey, property taxes are based on the assessed value of real estate, which is determined by the local tax assessor. The simple act of burying one or more individuals on a large residential property does not, by itself, automatically alter the property’s tax bill. The assessment reflects the property’s market value, and a private burial site might not be seen by an assessor as significantly changing that value without a formal change in the land’s legal use.
The key distinction lies in whether the land has been legally designated for a specific, exempt purpose. Until a portion of the property is formally established as a cemetery or burial ground, it remains classified as residential or agricultural land for tax purposes. The presence of a grave is simply a feature of the property, not a change in its fundamental use category.
For the tax status to change, the owner must take deliberate legal steps to have the burial area recognized as exempt property. Without pursuing this formal exemption, the tax liability for the entire property remains unchanged. The assessor will continue to value the land and its improvements based on standard valuation methods.
Qualifying for Property Tax Exemptions for Family Burial Plots
A property tax exemption for a family burial plot is possible in New Jersey but requires meeting specific legal standards. The controlling statute is N.J.S.A. 54:4-3.9, which exempts “graveyards and burial grounds…not exceeding ten acres of ground…solely for burying the dead…not conducted for profit.” This law is the foundation for removing a portion of your land from the local tax rolls if it is used exclusively for this purpose.
To qualify, the landowner must legally “dedicate” the portion of the property for burial purposes. This is a formal process that requires creating a precise survey or plot map of the designated burial area. This map becomes part of a legal instrument, such as a deed restriction, which is then officially recorded with the county clerk’s office. This recording serves as public notice that the land is restricted to use as a burial ground.
The property owner must have proof of compliance with all local burial ordinances, as confirmed by the municipal health department and zoning office. The essence of the qualification is proving that the land is not just incidentally used for a burial, but has been formally and permanently set aside for that exclusive, non-profit purpose.
How to Claim a Tax Exemption for a Home Burial Site
Once a landowner has met the legal requirements, the next step is to apply for the property tax exemption. This is accomplished by filing a specific form with the municipal tax assessor called the “Initial Statement of Organization Claiming Property Tax Exemption,” or Form I.S.2State of New Jersey, Division of Taxation. Initial Statement of Organization Claiming Property Tax Exemption (Form I.S.) This form can be obtained from the local tax assessor’s office or its website.
When completing Form I.S., the applicant provides details about the property and the basis for the exemption claim. The applicant will need to attach copies of supporting documents, including the survey map of the burial plot and proof that the deed dedication has been recorded with the county. This package demonstrates to the assessor that the property meets the criteria for exemption.
The completed Form I.S. and all attachments must be submitted to the municipal tax assessor by November 1 of the year prior to the tax year for which the exemption is sought.3State of New Jersey, Division of Taxation. Initial Statement of Organization Claiming Property Tax Exemption (Form I.S.) The property must have been owned and used for the burial purpose by October 1 of that same pre-tax year. After submission, the assessor will review the application and may conduct a site inspection before issuing a determination.