S T A T E O F N E W Y O R K
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11151
I N A S S E M B L Y
April 28, 2026
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Introduced by M. of A. BRAUNSTEIN -- read once and referred to the
Committee on Corporations, Authorities and Commissions
AN ACT to amend the not-for-profit corporation law, in relation to
establishing requirements for applications for major renovations or
alterations and reporting by certain cemetery corporations
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1502 of the not-for-profit corporation law is
amended by adding a new paragraph (v) to read as follows:
(V) THE TERM "MAJOR ALTERATION" OR "MAJOR RENOVATION" MEANS A CEMETERY
PROJECT FOR WHICH AN ENVIRONMENTAL ASSESSMENT FORM (EAF) IS PREPARED OR
REQUIRED; AN ACTIVITY WHICH CAN REASONABLY BE EXPECTED TO HAVE A
SUBSTANTIAL AND ADVERSE IMPACT ON THE ADJACENT COMMUNITY, THE LOTS OR
THE LOT OWNERS OF THE CEMETERY, INCLUDING: DEMOLITION; FLOODING OR
DRAINING; OR CONSTRUCTION OF BUILDINGS OR FACILITIES. SUCH TERM SHALL
NOT INCLUDE THOSE ACTIVITIES COMMENCED WITH RESPECT TO THE CONSTRUCTION
OF A PRIVATE MAUSOLEUM OR LAWN CRYPT, THE PAVING OF ROADS, THE INSTALLA-
TION OF IN GROUND UTILITIES NOT DIRECTLY ADJACENT TO GRAVES; OR
CONSTRUCTION ACTIVITIES AT EXISTING STRUCTURES NOT REQUIRING A STATE OR
LOCAL PERMIT.
§ 2. The not-for-profit corporation law is amended by adding a new
section 1506-f to read as follows:
§ 1506-F. MAJOR ALTERATION OR MAJOR RENOVATION AT CEMETERY CORPORATIONS.
(A) A MAJOR ALTERATION OR MAJOR RENOVATION TO A CEMETERY SHALL NOT BE
COMMENCED WITHOUT THE APPROVAL OF THE CEMETERY BOARD. SUCH APPROVAL
SHALL BE CONDITIONED UPON THE SUBMISSION OF A REPORT BY THE CEMETERY IN
ACCORDANCE WITH THIS SECTION. SUCH REPORT SHALL BE SUBMITTED TO THE
CEMETERY BOARD AT LEAST THREE MONTHS PRIOR TO THE ANTICIPATED COMMENCE-
MENT DATE OF ANY WORK ON THE PERIOD. THE REPORT SHALL DESCRIBE THE METH-
OD AND PURPOSE OF SUCH MAJOR ALTERATION OR MAJOR RENOVATION, THE
PROPOSED COST THEREOF, AND INCLUDE FURTHER INFORMATION AS REQUIRED BY
THIS SECTION.
(B) A CEMETERY APPLICANT SHALL INCLUDE IN ITS REPORT INFORMATION IN
RESPONSE TO THE FOLLOWING:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15400-03-6
A. 11151 2
(1) WHETHER THE ALTERATION WILL RESULT IN OR AVOID THE DESTRUCTION,
DAMAGE TO, MODIFICATION OR INTERFERENCE WITH EXISTING GRAVES AND MARK-
ERS, CRYPTS, MAUSOLEUMS, ROADWAYS, AND PATHWAYS;
(2) THE LOCATION, DESIGN AND DURATION OF THE MAJOR ALTERATION;
(3) THE FINANCIAL IMPACT ON THE APPLICANT;
(4) WHETHER THE ALTERATION WILL BE APPROPRIATE FOR CEMETERY PURPOSES;
(5) WHETHER THE ALTERATION WILL HAVE AN ADVERSE IMPACT ON THE
SURROUNDING COMMUNITY;
(6) WHETHER THE ALTERATION WILL HAVE THE POTENTIAL TO ADVERSELY AFFECT
THE PUBLIC HEALTH AND SAFETY, THE ENVIRONMENT OR NATURAL RESOURCES; AND
(7) THE DEGREE TO WHICH MEASURES WILL BE TAKEN TO MINIMIZE OR ELIMI-
NATE THESE IMPACTS.
(C) AN APPLICANT SHALL INCLUDE IN ITS REPORT A DESCRIPTION OF ANY
APPROVALS OR PERMITS REQUIRED BY STATE OR LOCAL LAW. NO CEMETERY SHALL
COMMENCE A MAJOR ALTERATION OR MAJOR RENOVATION WHICH REQUIRES A STATE
OR LOCAL GOVERNMENT APPROVAL OR PERMIT UNTIL SUCH APPROVAL OR PERMIT HAS
BEEN OBTAINED. ANY BOARD APPROVAL OF A MAJOR ALTERATION SHALL BE SO
CONDITIONED.
(D) A REPORT SUBMITTED FOR A MAJOR ALTERATION OR MAJOR RENOVATION
EXPECTED TO COST IN EXCESS OF TWO HUNDRED FIFTY THOUSAND DOLLARS SHALL
BE CERTIFIED BY A LICENSED ENGINEER, ARCHITECT OR LANDSCAPE ARCHITECT.
(E) WITHIN THIRTY-FIVE DAYS FOLLOWING RECEIPT OF THE REPORT, THE CEME-
TERY BOARD OR THE DIVISION OF CEMETERIES MAY REQUEST FROM THE CEMETERY
CORPORATION ANY ADDITIONAL INFORMATION OR DOCUMENTATION AND TECHNICAL
ASSISTANCE DEEMED NECESSARY TO REVIEW SUCH REPORT. SUCH REPORT SHALL NOT
BE DEEMED COMPLETE UNTIL THE REQUESTED INFORMATION HAS BEEN RECEIVED. IF
NO SUCH REQUEST IS MADE, THE SUBMISSION SHALL BE DEEMED COMPLETE ON THE
THIRTY-FIFTH DAY AFTER ITS RECEIPT BY THE DIVISION.
(F) THE CEMETERY BOARD SHALL APPROVE OR DENY THE PROPOSED MAJOR ALTER-
ATION OR MAJOR RENOVATION WITHIN NINETY DAYS.
§ 3. Paragraph (a) of section 1508 of the not-for-profit corporation
law, as added by chapter 871 of the laws of 1977, subparagraph 6 as
added by chapter 608 of the laws of 1985, is amended to read as follows:
(a) Annual report. Each cemetery corporation shall, on or before the
fifteenth day of [March] APRIL after the end of its calendar year, or if
on a fiscal year the [seventy-fifth] NINETIETH day after the close of
such year, file with the cemetery board (1) a statement as to the condi-
tion of the permanent maintenance trust fund and a schedule of the
assets of such fund. (2) a statement as to the condition of the perpet-
ual care fund and a schedule of the assets of such fund. (3) a statement
as to the condition of the moneys and properties received by the ceme-
tery corporation in trust under the provisions of [subdivisions] PARA-
GRAPHS (f) and (g) of section fifteen hundred seven of this article. (4)
a statement of the gross proceeds of the sale of plots, lots and parts
thereof, graves, niches and crypts showing the disposition of such
proceeds and (5) a statement of changes in the number and amount of
certificates of indebtedness in accordance with the provisions of [para-
graph] SUBPARAGRAPH three of [subdivision] PARAGRAPH (a) of section
fifteen hundred eleven of this article. (6) a statement as to the condi-
tion of the monument maintenance fund, if any, and a schedule of the
assets of such fund.
§ 4. This act shall take effect immediately.