I HAVE A CEMETERY QUESTION

 

Ivana rests "in the rough" at Donald's NJ golf property 

Question: With the burial of Donald Trump’s ex-wife at his golf property in New Jersey, has that property technically become a "cemetery"? Here's why I'm asking:

According to NJ law, "cemetery companies" are tax exempt.

Specifically, “Cemetery company” means any individual, corporation, partnership, association, or other public or private entity which owns, operates, controls, or manages land or places used or dedicated for use for burial of human remains or disposition of cremated human remains, including a crematory located on dedicated cemetery property.

Cemetery companies are prohibited from engaging in any of the following activities:

• Manufacture or sale of vaults, private mausoleums, monuments, markers, or bronze memorials

• Conduct of any funeral home or the business or profession of mortuary science

(I don’t see anything there about golfing).

Exemptions:

The Act relieves cemetery companies from the payment of:

• Real Property Taxes on lands dedicated to cemetery purposes;

• Income Taxes;

• Sales and Use Taxes; Rev. 5/17 Publication ANJ–22 About New Jersey Taxes: Cemeteries, Funerals and NJ Taxes

• Business Taxes; and 

• Inheritance Taxes. 

Cemetery property is exempt from sale for collection of judgments. Cemetery trust funds and trust income are exempt from tax and exempt from sale or seizure for collection of judgments against the cemetery company.

Data collected from the NJ State Division of Taxation.