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Louisiana Petition to Set Aside Conveyance of Cemetery
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FAQ
CEMETERIES. A person is entitled to an exemption from taxation of the property he owns and uses exclusively for human burial and does not hold for profit.
New Orleans is at or below sea level, resulting in a high water table in the soil. If a body or coffin is placed in an in-ground tomb in New Orleans, there is risk of it being water-logged or even displaced from the ground. For this reason, the people of New Orleans have generally used above-ground tombs.
A: The homestead exemption is a tax exemption on the first $75,000 of the value of a person's home. This exemption applies to all homeowners. The value of your home is exempt up to $75,000 from state and parish property taxes.
Cemetery laws by jurisdiction For example, the Louisiana Cemetery Board may license the owner of a cemetery and ensure that it follows state law. That same cemetery may be on the National Register of Historic Places (federal law).
By law, a licensed funeral director must oversee the final disposition of a body in Louisiana. State law requires that all human remains be "disposed of and prepared through a funeral establishment and under the supervision of a licensed funeral home or embalmer." (See Louisiana Revised Statutes § 8 (2018).)
Property dedicated for cemetery purposes, including cemetery spaces and the land on which they stand, shall be exempt from all taxation to the fullest extent permitted by the constitution and laws of this state.