MS HB1300

New perpetual care cemeteries organized on or after July 1, 2022, must meet minimum acreage requirements based on county population: 40 acres for counties over 140,000 people, 30 acres for counties between 75,000-140,000 people, and 20 acres for counties with 75,000 or fewer people

Initial deposit required for the irrevocable perpetual care trust fund doubles from $25,000 to $50,000 for cemeteries organized on or after July 1, 2022

New cemeteries must accumulate $100,000 in their perpetual care fund (up from $50,000) before they can receive a refund of their initial $50,000 deposit

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

Perpetual care trust funds continue to be funded through percentages of burial lot sales: 15% or $0.40 per square foot for earth burials, 5% or $50 per crypt for mausoleums, and 5% or $10 per niche for columbariums