Cemetery companies are also exempt from paying any real estate taxes, rates, and assessments, or personal property taxes on their lands. This also includes business taxes, sales taxes, income taxes, and inheritance taxes. In New Jersey Law Revision Commission, they describe a "cemetery company" as an individual, "corporation, association," or another group that "owns or operates a cemetery," but it doesn't incorporate a religious organization that "owns a cemetery which restricts burials to members of that religion or their families" as long as the group has a "certificate of authority for the cemetery."
