IL SB3280

Amends the Cemetery Oversight Act to expand the definition of "religious cemetery" to include cemeteries where at least 70% of annual interments and entombments for each of the preceding 2 calendar years are made according to the practices of a single recognized church, religious society, association, or denomination.

Changes the definition from cemeteries "owned, operated, controlled, and managed by" a religious organization to include cemeteries that meet the 70% religious interment threshold regardless of ownership structure.

Establishes a two-year lookback period (preceding 2 calendar years) to determine whether a cemetery qualifies as "religious" based on actual burial practices and patterns.