(1)
Introduction. This section
explains the property tax exemption available under
RCW
84.36.020 to public burying grounds or
cemeteries.
(2)
Definitions. For purposes of this section, the following
definitions apply:
(a) "Burial" means the
placement of human remains in a grave.
(b) "Cemetery" means any one, or a
combination of more than one, of the following in a place actually used, or to
the extent actually used, for the placement of human remains and dedicated for
cemetery purposes:
(i) A "burial park," for
earth interments, that is a tract of land actually used for the burial of human
remains in the ground;
(ii) A
"mausoleum," for crypt interments, that is a building or structure for the
entombment of human remains in crypts, which are spaces in which human remains
are placed; and
(iii) A
"columbarium," for permanent niche interments, that is a structure, room, or
other space in a building or structure containing niches in which cremated
human remains are placed.
(c) "Cremation" or "cremated" means the
reduction of human remains to bone fragments in a crematory by means of
incineration. The end products of cremation are "cremated human
remains."
(d) "Crematory" means a
building or area of a building that houses one or more cremation chambers
actually used for the cremation of human remains.
(e) "Crematory and columbarium" means a
building or structure containing both a crematory and a columbarium.
(f) "Crypt" means a space in a mausoleum for
the placement of human remains.
(g)
"Dedicated" means a written declaration dedicating the property exclusively as
a public burying ground or for cemetery purposes was filed with the auditor of
the county in which the property is located.
(h) "Entombment" means the placement of human
remains in a crypt.
(i) "Grave"
means a space of ground in a burial park actually used, or to the extent
actually used, for burials.
(j)
"Human remains" or "remains" means the body of a deceased person and includes
cremated human remains.
(k)
"Interment" means the placement of human remains in a cemetery.
(l) "Inurnment" or "inuring" means placing
cremated human remains in a cemetery.
(m) "Necessary administration and
maintenance" means those functions necessary to administer and maintain the
cemetery or public burying grounds and the necessity of which would be
nonexistent but for the presence of the cemetery or public burying
grounds.
(n) "Public burying
grounds" means places actually used and dedicated for the interment or
inurnment of human remains, and also includes:
(i) An "abandoned cemetery," "historical
cemetery," and "historic grave" as defined in chapter 68.60 RCW (see
RCW
68.60.010 );
(ii) Native Indian burial grounds and
historic graves protected under chapter 27.44 RCW; and
(iii) Nonprofit cemeteries owned or operated
by any recognized religious denomination or any of its churches that qualifies
for a property tax exemption as a church under
RCW
84.36.020.
(o) "Scattering garden" means a designated
area in a cemetery for the scattering of cremated human remains in any lawful
manner.
(3)
Exemption. There are several types of public burying grounds or
cemeteries that are exempt from property tax under
RCW
84.36.020. Public burying grounds or
cemeteries operated by both nonprofit and for profit organizations are eligible
for this exemption. Even though
Title
68 RCW mentions the exemption
of cemeteries from taxation, that portion of the Revised Code of Washington
relates generally to the operation of cemeteries. Qualification for an
exemption from property taxation is controlled by the specific provisions of
RCW
84.36.020. The following property is exempt
from taxation when used without discrimination as to race, color, national
origin, or ancestry:
(a) All lands actually
used, or to the extent actually used, exclusively for public burying grounds or
cemeteries.
(b) All buildings and
personal property required for and actually used, or to the extent actually
used, exclusively for the necessary administration and maintenance of public
burying grounds or cemeteries. Buildings and personal property that may be
exempt include an/a:
(i) Administration or
office building;
(ii) Art and
statuary, in place, that decorate or enhance the esthetics of the public
burying ground or cemetery;
(iii)
Burial park;
(iv)
Columbarium;
(v) Grounds keeping or
maintenance building;
(vi) Items
used exclusively for the general upkeep and operation of the public burying
ground or cemetery. These items may include, but are not limited to, lawn
mowers, unlicensed mobile equipment, tools, machinery, office equipment, and
equipment used to dig graves;
(vii)
Mausoleum; and
(viii) Scattering
garden.
(4)
Caretaker's on-site residence - Possibly exempt. This exemption
does not generally include a residential building. However, a caretaker's
residence may be exempt if all of the following conditions are met:
(a) The caretaker's duties include regular
surveillance and patrolling of the property;
(b) The size of the residence is reasonable
and appropriate in light of the caretaker's duties and the size of the exempt
property;
(c) The presence of the
caretaker, or the caretaker's substitute, is required on the premises at all
hours the cemetery is closed or at least during times when vandalism or other
damage is most likely to occur; and
(d) The caretaker receives the use of the
residence as part of his or her compensation and does not pay rent.
Reimbursement of utilities expenses created by the caretaker's presence will
not be considered as rent.
(5)
What property is not exempt?
The exemption conferred by
RCW
84.36.020 does not extend to the following:
(a) A chapel, funeral home, or mortuary in
which funeral services are conducted;
(b) A crematory;
(c) Equipment and supplies of any funeral
home or mortuary located on or adjacent to the exempt property of a public
burying ground or cemetery;
(d)
Statuary, grave markers, headstones, and other items for sale; and
(e) Items used to promote sales (i.e.,
samples or displays) of graves, urns, caskets, headstones, and other items
generally sold in connection with a public burying ground, cemetery, funeral,
cremation, grave, or burial site.
(6)
Applications and annual
declarations. Nonprofit cemetery corporations or associations are only
required to file an initial application for exemption as described in WAC
458-16-110. For profit cemetery
corporations or associations must file renewal applications and annual
declarations as required by WAC
458-16-110.