MS HB639

New perpetual care cemeteries organized on or after July 1, 2021, must meet minimum acreage requirements based on county population: 40 acres in counties over 140,000 people, 30 acres in counties between 75,000-140,000 people, and 20 acres in counties with 75,000 or fewer people

Initial deposit required for irrevocable perpetual care trust funds doubles from $25,000 to $50,000 for cemeteries organized on or after July 1, 2021

Cemeteries organized on or after July 1, 2021, can recover their $50,000 initial deposit once the perpetual care fund reaches $100,000 through regular contributions from sales

Exemptions remain for cemeteries affiliated with churches, religious societies, fraternal societies, municipalities, political subdivisions, family cemeteries, and community cemeteries that provide free burial lots

Trust fund contribution requirements remain unchanged: 15% of sale price or $0.40 per square foot for earth burials, 5% or $50 per crypt for mausoleums, and 5% or $10 per niche for columbariums