NJ A1467

Permits crematories to operate as stand-alone facilities separate from cemeteries and funeral homes, expanding beyond current law that restricts crematories to cemetery property or funeral homes established before December 1, 1971

Creates a new "cremation company" classification defined as nonprofit entities that own, manage, or operate stand-alone crematory facilities, subject to the same organizational requirements as cemetery companies under Title 15A

Requires cremation companies to obtain certificates of authority from the New Jersey Cemetery and Crematory Board, file annual reports within 120 days of fiscal year end, and maintain records of each cremation performed

Prohibits cremation companies from manufacturing or selling urns, operating funeral homes, or engaging in mortuary science business

Grants cremation companies the same tax exemptions as cemeteries on real estate and personal property dedicated to crematory purposes, and requires municipal consent by resolution before establishing or enlarging a crematory