MS HB1484

Requires new perpetual care cemeteries organized on or after July 1, 2023 to meet minimum acreage requirements based on county population: 40 acres for counties over 140,000 population, 30 acres for counties with 75,000-140,000 population, and 20 acres for counties with populations under 75,000.

Increases the initial cash deposit requirement for new cemeteries organized on or after July 1, 2023 from $25,000 to $50,000 into an irrevocable perpetual care trust fund before any burial lots are sold or burials occur.

Establishes that when a cemetery deposits $100,000 into the perpetual care fund, the trustee shall return the initial $50,000 deposit to the cemetery owner.

Applies to all new cemeteries, mausoleums, and columbariums built on or after July 1, 2023, with exceptions for churches, religious societies, fraternal organizations, municipalities, family cemeteries, and community cemeteries that charge no burial fees.

Takes effect July 1, 2023.