In Illinois, the provisions governing the disposition of the deceased and the related tax implications are detailed in Section 200/15-45 of the Illinois Property Tax Code.

According to this statute, all property used exclusively as graveyards or grounds for burying the dead is exempted from real estate taxation.

This provision raises an important question: Do you have to pay taxes if you bury someone on your property in Illinois?

Do You Have To Pay Taxes If You Bury Someone On Your Property In Illinois?

Section 200/15-45 Explained

The Illinois Property Tax Code, specifically Section 200/15-45, states that property used exclusively for burial purposes is exempt from real estate taxes.

This means that if a portion of your property is designated solely for burying the dead, it may qualify for a tax exemption. However, several factors must be considered to determine whether your private burial grounds meet the criteria set forth by the statute.

Criteria for Tax Exemption

To qualify for a tax exemption under Section 200/15-45, the following criteria must be met:

1. Exclusive Use: The property must be used exclusively for burial purposes. Any other use of the land may disqualify it from being tax-exempt.
2. Designation and Use: The land must be officially designated and used as a graveyard. This designation often involves legal and zoning considerations.
3. Compliance with Local Regulations: Burial on private property must comply with local zoning laws and health regulations. This can include obtaining necessary permits and adhering to specific guidelines for burial practices.

Legal and Zoning Considerations

Before establishing a private burial ground on your property, it is essential to understand the legal and zoning requirements in Illinois.

Local zoning laws may vary, and some areas may have specific restrictions or requirements for private burials. It is advisable to consult with local authorities to ensure compliance with all relevant regulations.

Permits and Approvals

Obtaining the necessary permits and approvals is a crucial step in designating your property as a burial ground. This process typically involves:

1. Zoning Approval: Ensure that your property is zoned for burial purposes. Some residential areas may have restrictions against private burials.
2. Health Department Approval: The local health department may need to approve the burial site to ensure it meets health and safety standards.
3. Land Use Permits: Depending on your locality, you may need specific land use permits to use your property as a graveyard.

Steps to Establish a Private Burial Ground

If you wish to establish a private burial ground on your property in Illinois, follow these steps to ensure compliance and potentially qualify for a tax exemption:

1. Consult Local Authorities: Start by consulting with local zoning and health authorities to understand the specific requirements and restrictions for private burials in your area.
2. Designate the Burial Area: Clearly mark and designate the portion of your property intended for burial purposes. Ensure it is exclusively used for this purpose.
3. Obtain Necessary Permits: Apply for and obtain all required permits from local zoning boards and health departments.
4. Maintain Records: Keep detailed records of all permits, approvals, and any related legal documents to support your tax exemption claim.

Tax Implications and Considerations

While Section 200/15-45 provides a clear exemption for property used exclusively as graveyards, it is crucial to understand the broader tax implications and considerations:

1. Property Valuation: The portion of the property used for burial may be exempt from taxes, but the remaining property will still be subject to regular property taxes.
2. Documentation: Proper documentation and records are essential to support your claim for a tax exemption. Ensure all paperwork is in order and readily available for tax assessment purposes.
3. Regular Reviews: Local tax authorities may periodically review your property to ensure continued compliance with the exclusive use requirement.

Expert Advice and Consultation

Given the complexity of tax laws and zoning regulations, it is advisable to seek expert advice when considering a private burial ground.

Consulting with a real estate attorney or tax professional can provide valuable insights and ensure you navigate the process smoothly.

Conclusion

In Illinois, the provisions of Section 200/15-45 offer a potential tax exemption for property used exclusively as graveyards.

However, establishing a private burial ground requires careful consideration of legal, zoning, and health regulations.

By adhering to these guidelines and obtaining the necessary permits, you may qualify for a tax exemption on the designated burial portion of your property Illinois.