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HB0713 • 2026

Cemeteries

AN ACT to amend Tennessee Code Annotated, Title 46, relative to cemeteries.

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Alexander, Taylor
Last action
2025-04-08
Official status
Comp. became Pub. Ch. 119
Effective date
Not listed

Plain English Breakdown

The bill does not specify the exact new fee amounts for installation, only that caps are removed.

Changes to Tennessee Cemetery Regulations

This bill changes how cemetery trusts are managed, removes fee caps for certain services, and establishes rules for reclaiming abandoned interment rights.

What This Bill Does

  • Changes the way net earnings of improvement care trust funds are calculated.
  • Removes limits on memorial care fees but keeps a limit based on installation costs.
  • Eliminates caps on cemetery commodity installation fees.
  • Allows cemetery owners to prohibit non-cemetery personnel from installing commodities without requiring permission if fees exceed certain levels.
  • Increases the maximum amount for administrative, processing, or documentation fees and requires them to be posted publicly.

Who It Names or Affects

  • Cemetery owners and operators
  • People buying interment rights in cemeteries

Terms To Know

Interment right
The legal right to bury human remains in a specific cemetery space.
Improvement care trust fund
A financial reserve set aside by cemeteries for maintenance and improvements of the cemetery grounds.

Limits and Unknowns

  • The bill does not specify how fees will be regulated after caps are removed.
  • It is unclear what constitutes a 'reasonable search' when reclaiming abandoned interment rights.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Amendment 1-0 to HB0713

Plain English: The amendment changes definitions related to cemeteries and adds a new rule about legal actions when reclaiming abandoned interment rights.

  • Adds a definition for 'community columbarium' which is a place used for burying cremated remains of the general public.
  • Defines 'community mausoleum' as an above-ground or partially underground structure with crypts and niches intended for use by the general public.
  • Specifies that no legal action can be taken against reclaiming abandoned interment rights if done according to the rules set in this act.
  • The amendment text does not provide details on how abandoned interment rights are reclaimed, only stating that there will be no legal actions if it is done correctly.
Amendment 2-0 to HB0713

Plain English: The amendment changes the rules for cemetery fees related to memorial care and installation of memorials, setting maximum prices and conditions under which non-cemetery personnel can install memorials.

  • Sets a maximum fee of seventy-five cents (75¢) per square inch of ground covered by a commodity for both memorial care and installation by the cemetery company.
  • Limits annual increases in these fees to the percentage increase in the consumer price index.
  • Requires cemetery companies to install memorials from outside sources within thirty days, weather permitting.
  • Allows interment right owners or their representatives to request non-cemetery personnel to install memorials if the installation fee exceeds seventy-five cents (75¢) per square inch.
  • The amendment text does not specify what happens if a cemetery company fails to meet the thirty-day deadline for installing memorials from outside sources.
  • It is unclear how this amendment will affect existing contracts or agreements between cemetery companies and interment right owners.
Amendment 1-0 to SB0715

Plain English: The amendment changes definitions related to cemeteries and adds a new rule about legal actions when reclaiming abandoned interment rights.

  • Adds a definition for 'community columbarium' which is a place used for storing cremated remains.
  • Defines 'community mausoleum' as an above-ground or partially underground structure with spaces for human remains intended for public use.
  • Specifies that there can be no legal action against reclaiming abandoned interment rights if done according to the rules.
  • The amendment text does not provide details on how abandoned interment rights are reclaimed, only that there cannot be a cause of action if it is done correctly.

Bill History

  1. 2025-04-08 Tennessee General Assembly

    Comp. became Pub. Ch. 119

  2. 2025-04-08 Tennessee General Assembly

    Effective date(s) 01/01/2026

  3. 2025-04-08 Tennessee General Assembly

    Pub. Ch. 119

  4. 2025-04-03 Tennessee General Assembly

    Signed by Governor.

  5. 2025-03-25 Tennessee General Assembly

    Transmitted to Governor for action.

  6. 2025-03-24 Tennessee General Assembly

    Signed by H. Speaker

  7. 2025-03-24 Tennessee General Assembly

    Signed by Senate Speaker

  8. 2025-03-20 Tennessee General Assembly

    Enrolled and ready for signatures

  9. 2025-03-20 Tennessee General Assembly

    Concurred, Ayes 32, Nays 0 (Amendment 2 - HA0093)

  10. 2025-03-18 Tennessee General Assembly

    Placed on Senate Message Calendar for 3/20/2025

  11. 2025-03-17 Tennessee General Assembly

    Comp. SB subst.

  12. 2025-03-17 Tennessee General Assembly

    Passed H., as am., Ayes 92, Nays 0, PNV 3

  13. 2025-03-17 Tennessee General Assembly

    H. adopted am. (Amendment 2 - HA0093)

  14. 2025-03-17 Tennessee General Assembly

    Am. withdrawn. (Amendment 1 - HA0092)

  15. 2025-03-17 Tennessee General Assembly

    Subst. for comp. HB.

  16. 2025-03-13 Tennessee General Assembly

    Sponsor(s) Added.

  17. 2025-03-13 Tennessee General Assembly

    H. Placed on Regular Calendar for 3/17/2025

  18. 2025-03-13 Tennessee General Assembly

    Rcvd. from S., held on H. desk.

  19. 2025-03-12 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 3/13/2025

  20. 2025-03-12 Tennessee General Assembly

    Rec. for pass. if am., ref. to Calendar & Rules Committee

  21. 2025-03-10 Tennessee General Assembly

    Engrossed; ready for transmission to House

  22. 2025-03-10 Tennessee General Assembly

    Passed Senate as amended, Ayes 28, Nays 1

  23. 2025-03-10 Tennessee General Assembly

    Senate adopted Amendment (Amendment 1 - SA0073)

  24. 2025-03-07 Tennessee General Assembly

    Placed on Senate Regular Calendar for 3/10/2025

  25. 2025-03-05 Tennessee General Assembly

    Placed on cal. Commerce Committee for 3/12/2025

  26. 2025-03-05 Tennessee General Assembly

    Action def. in Commerce Committee to 3/12/2025

  27. 2025-03-04 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 7, Nays 0 PNV 0

  28. 2025-02-26 Tennessee General Assembly

    Placed on cal. Commerce Committee for 3/5/2025

  29. 2025-02-26 Tennessee General Assembly

    Rec for pass if am by s/c ref. to Commerce Committee

  30. 2025-02-25 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 3/4/2025

  31. 2025-02-25 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 3/4/2025

  32. 2025-02-19 Tennessee General Assembly

    Placed on s/c cal Business & Utilities Subcommittee for 2/26/2025

  33. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Commerce and Labor Committee

  34. 2025-02-10 Tennessee General Assembly

    Assigned to s/c Business & Utilities Subcommittee

  35. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  36. 2025-02-06 Tennessee General Assembly

    P2C, ref. to Commerce Committee

  37. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  38. 2025-02-03 Tennessee General Assembly

    Filed for introduction

  39. 2025-02-03 Tennessee General Assembly

    Filed for introduction

Official Summary Text

This bill makes the following changes and additions to present law concerni
ng the regulation of cemeteries:

(1)

Present law authorizes a cemetery owner to select one of the following methods to calculate the net earnings of an improvement care trust for the first fiscal year in which disbursements are made from the trust:

(A) All
net income, excluding capital gains; or

(B) An amount not exceeding 5 percent of the fair market value of the trust, averaged over the lesser of the balance as of the last day of the trust fiscal year immediately preceding the distribution year and the
two preceding years or, if less than two years, the period of time the trust has been in existence.

This bill changes (B) to an amount not exceeding 5 percent of the fair market value of the trust, averaged over the balance as of the last day of the trus
t fiscal year immediately preceding the distribution year and the two preceding years or, if less than two years, the average of the balance as of the last day of each trust fiscal year for the period of time the trust has been in existence;

(2) Under p
resent law, a cemetery company's memorial care fee is capped at 23 cents per square inch of the ground covered by the commodity, and annual increases to the fee cannot exceed the percentage increase in the consumer price index at the end of the calendar y
e
ar. This bill removes such caps on the memorial care fee. This bill retains present law that limits the memorial care fee to the fee charged for installation of the commodity to which the memorial fee applies;

(3) Present law caps a cemetery commodity
installation fee at 26¢
per square inch of the ground covered by the commodity, and annual increases to the fee cannot exceed the percentage increase in the consumer price index at the end of the calendar year. This bill removes such caps on the installa
t
ion fee;

(4) Under present law, if a cemetery owner's commodity installation fee exceeds the caps described in (3), the owner is required to permit installation of the commodity by non-cemetery personnel, if requested by the lot owner. This bill deletes
such requirement;

(5) This bill removes the $100 cap on the amount of an administrative, processing, or documentation fee charged by a cemetery owner. This bill adds a requirement that any such fee be posted on the schedule of charges;

(6) Present la
w specifies certain provisions that must be stated in a written improvement care trust agreement, including that, within 30 days of a transaction, certain minimum amounts will be set aside and deposited in trust by the cemetery company. This bill adds th
a
t additional deposits to the improvement care trust fund are not required on the sale of subsequent interment rights for the same cemetery land, lawn crypt, mausoleum, crypt, niche, or any memorial other than a commodity, for which an improvement care dep
o
sit has already been made;

(7) This bill establishes a process whereby an interment right is considered abandoned, and will revert to the cemetery company that owns or controls the cemetery where the right was purchased, if the following occurs:

(A) S
eventy-five years pass without known contact with the recorded owner of the interment right or, if the recorded owner is deceased, with an heir or beneficiary of the recorded owner of the right;

(B) The cemetery company conducts a reasonable search for t
he recorded owner of the interment right and, if the recorded owner of the interment right is deceased, an heir or beneficiary of the owner. The full text of this bill specifies what constitutes a reasonable search and includes publication; and

(C) An i
ndividual does not provide proof of ownership of the interment right within one year from the first date of the publication required by (B).

A cemetery may not reclaim any interment right if a memorial has been installed on the cemetery space. This bill
provides that an individual who provides proof of ownership of an interment right that is deemed abandoned and that has been used or sold by the cemetery company is entitled to receive an interment right from the cemetery company's available inventory of

equal value to the resale price of the abandoned interment right that reverted to the cemetery company or the original purchase price, whichever is greater, for up to 25 years after the right was reclaimed by the cemetery company. This bill requires a ce
m
etery that reclaims an interment right to keep a record of such reclamation and provide the record to the commissioner of commerce and insurance upon request;

(8) This bill renames the "cemetery consumer protection account" to be the "cemetery state adm
inistrative account";

(9) This bill specifies that a cemetery company is prohibited from charging a consumer more than one state administrative fee for the execution of one or more cemetery contracts entered into by the consumer at any one time; and

(10
) This bill specifies that cemeteries sell internment rights rather than lots or land as stated in present law.

ON MARCH 10, 2025, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 715, AS AMENDED.

AMENDMENT #1 makes the following revisions:



Rev
ises the definitions of cemetery, cemetery company, crypt, grave space, interment, and niche to match the definitions of those terms in present law relative to the regulation of cemeteries.



Adds that a cause of action does not arise from reclamation of an
abandoned interment right if the interment right was reclaimed in accordance with the bill.



Changes the effective date of the bill from upon becoming a law to January 1, 2026.

ON MARCH 17, 2025, THE HOUSE SUBSTITUTED SENATE BILL 715, ADOPTED AMENDMENT
#2, AND PASSED SENATE BILL 715, AS AMENDED.

AMENDMENT #1 increases, instead of removing the caps for, the maximum amount of fees that a cemetery company may charge with regard to
commodit
ies
installed in the cemetery
, as follows:

(1) For installatio
n, from 26 to 75 cents per square inch
of the ground covered by the commodity
; and

(2) For maintenance, from 23 to 75 cents per square inch
of the ground covered by the commodity
.

This amendment makes an additional change to present law consistent with
this bill's reclassification of lot owners as internment rights owners.

Current Bill Text

Read the full stored bill text
SENATE BILL 715
By Taylor

HOUSE BILL 713
By Alexander

HB0713
002646
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 46,
relative to cemeteries.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 46-1-204(e)(1)(A)(ii), is amended by
deleting the first sentence and substituting:
An amount not exceeding five percent (5%) of the fair market value of the trust,
averaged over the balance as of the last day of the trust fiscal year immediately
preceding the distribution year and the two (2) preceding years or, if less than two (2)
years, the average of the balance as of the last day of each trust fiscal year for the
period of time the trust has been in existence.
SECTION 2. Tennessee Code Annotated, Section 46-1-204(c), is amended by deleting
the second and third sentences.
SECTION 3. Tennessee Code Annotated, Section 46-2-101(b), is amended by deleting
subdivision (2) and substituting:
(2) The charge for installation of a commodity by the cemetery owner must be
the same to all persons, regardless of the source of the commodity. A cemetery owner
may prohibit the installation of a commodity by noncemetery personnel. The cemetery
owner shall install all commodities furnished from sources other than the cemetery within
thirty (30) days of the receipt of the commodity, weather permitting.
SECTION 4. Tennessee Code Annotated, Section 46-2-101(b)(3), is amended by
deleting the first sentence.

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SECTION 5. Tennessee Code Annotated, Section 46-2-101(c), is amended by deleting
the second sentence and substituting the following:
The cemetery owner may charge an administrative, processing, or
documentation fee; provided, however, that the fee is an equal amount charged
to all persons. The fee must be posted on the schedule of charges as required
by subsection (d).
SECTION 6. Tennessee Code Annotated, Section 46-1-204(b)(3), is amended by
adding the following as a new subdivision:
(C) Additional deposits to the improvement care trust fund are not required on
the sale of subsequent interment rights for the same cemetery land, lawn crypt,
mausoleum, crypt, niche, or any memorial other than a commodity, for which an
improvement care deposit has already been made.
SECTION 7. Tennessee Code Annotated, Title 46, is amended by adding the following
as a new chapter:
46-3-101. Chapter definitions.
As used in this chapter:
(1) "Cemetery" means any land or structure in this state dedicated to and
used, or intended to be used, for interment of human remains;
(2) "Cemetery company" means an individual, partnership, corporation,
or association owning or controlling cemetery lands or property and conducting
the business of a cemetery;
(3) "Community columbarium" means a structure, room, or space in a
building or structure used, or intended to be used, for the interment of cremated
human remains by members of the general public;

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(4) "Community mausoleum" means a structure, above ground, or
partially above and partially below ground, containing crypts and niches used or
intended for use by members of the general public;
(5) "Crypt" means a chamber of sufficient size to inter the remains of a
deceased person;
(6) "Grave space" means a space of ground in a cemetery used or
intended to be used for interment, the beautification of the ground, or the
memorialization of the deceased person;
(7) "Interment" means any lawful disposition of the remains of a
deceased person as provided by law;
(8) "Interment right" means the right to inter human remains in a
particular grave space, community mausoleum, or community columbarium in a
cemetery; and
(9) "Niche" means a space in a community columbarium used, or
intended to be used, for the interment of the cremated remains of one (1) or more
deceased persons.
46-3-102. Abandonment of interment rights.
(a) An interment right is considered abandoned, and reverts to the cemetery
company that owns or controls the cemetery where the right was purchased, if the
following occurs:
(1) Seventy-five (75) years passes without known contact with the
recorded owner of the interment right or, if the recorded owner is deceased, with
an heir or beneficiary of the recorded owner of the right;
(2) The cemetery company conducts a reasonable search for the
recorded owner of the interment right and, if the recorded owner of the interment

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right is deceased, an heir or beneficiary of the owner; the reasonable search
must include:
(A) Sending a certified letter of notice to the last known address
of the recorded owner of the interment right, or any known heir or
beneficiary of the owner; provided that, if an address is not available, this
subdivision (a)(2)(A) does not apply; and
(B) Publishing a description of the interment right specifying the
exact location of the right within the cemetery on the cemetery company's
website, if available, for a minimum of twelve (12) months; and
(3) An individual does not provide proof of ownership of the interment
right within one (1) year from the first date of the publication required by
subdivision (a)(2)(B).
(b) A cemetery may not reclaim any interment right if a memorial has been
installed on the cemetery space.
(c) An individual who provides proof of ownership of an interment right that is
deemed abandoned pursuant to this section that has been used or sold by the cemetery
company is entitled to receive an interment right from the cemetery company's available
inventory of equal value to the resale price of the abandoned interment right that
reverted to the cemetery company or the original purchase price, whichever is greater,
for up to twenty-five (25) years after the right was reclaimed by the cemetery company.
(d) A cemetery that reclaims an interment right under this section must keep a
record of such reclamation and provide the record to the commissioner of commerce
and insurance upon request.
SECTION 8. Tennessee Code Annotated, Section 46-1-105(a), is amended by deleting
the first sentence and substituting:

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There is established within the state general fund a cemetery state administrative
fund referred to as the "cemetery state administrative account".
SECTION 9. Tennessee Code Annotated, Section 46-1-105, is amended by deleting
subsection (c) and substituting:
(c) A renewal of a certificate of registration must not be issued unless the
applicant pays, in addition to the renewal fee, a state administrative fee of twenty dollars
($20.00) for every pre-need sales contract entered into during the preceding renewal
period, except that the applicant is not required to pay the state administrative fee on
any pre-need sales contract entered into that was subsequently cancelled prior to the
applicant's request for renewal of a certificate of registration. If the pre-need contract
covers both cemetery merchandise and funeral merchandise as defined in § 62-5-403,
then the cemetery company is only required to pay one (1) administrative fee for the
contract, which must be credited to the cemetery state administrative account. A
cemetery company shall not charge a consumer more than one (1) state administrative
fee for the execution of one (1) or more cemetery contracts entered into by the
consumer at any one (1) time.
SECTION 10. Tennessee Code Annotated, Section 46-1-204(b)(3)(A), is amended by
deleting subdivisions (i)-(iii) and substituting:
(i) For interment rights in land, but not including interment rights in a lawn crypt
or interment rights in land donated without charge for the purpose of interring the
remains of a deceased person who was under eighteen (18) years of age at the time of
death, one dollar ($1.00) per square foot of the land set aside for said interment rights or
twenty percent (20%) of the total transaction amount for the land set aside for said
interment rights, whichever is greater;

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(ii) For interment rights in a lawn crypt, twenty percent (20%) of the total
transaction amount for the land set aside for the interment rights, excluding the lawn
crypt or fifty dollars ($50.00), whichever is greater;
(iii) For interment rights in a mausoleum, crypt, niche, or any memorial other
than a commodity, not less than ten percent (10%) of the total transaction amount for
each item;
SECTION 11. Tennessee Code Annotated, Section 46-1-108(a), is amended by
deleting "the lots" and substituting "interment rights".
SECTION 12. This act takes effect upon becoming a law, the public welfare requiring it.