N.Y. Real Property Law Section 450
Lands used for cemetery purposes not to be sold or mortgaged

1.

No land actually used and occupied for cemetery purposes shall be sold under execution or for any tax or assessment, nor shall such tax or assessment be levied, collected or imposed, nor shall it be lawful to mortgage such land, or to apply it in payment of debts, so long as it shall continue to be used for such cemetery purposes, except cemetery lands in which interments have not been made may be sold under execution to satisfy a valid judgment of a court of record. Whenever any such land shall cease to be used for cemetery purposes, any judgment, tax or assessment which, but for the provisions of this section would have been levied, collected or imposed, shall thereupon forthwith, together with interest thereon, become and be a lien and charge upon such land, and collectible out of the same. The provisions of this section shall not apply to any lands held by the city of Rochester or to lands lying within the village of Lewiston, Niagara county.

2.

The provisions of subdivision one of this section shall not apply to real property taxes and assessments levied or imposed on the land described in subdivision one of this section on or after the first day of January, nineteen hundred eighty-two, but the provisions of Real Property Tax Law § 446 (Cemeteries)section four hundred forty-six of the real property tax law shall be applicable to such land on or after such date.

Source: Section 450 — Lands used for cemetery purposes not to be sold or mortgaged, https://www.­nysenate.­gov/legislation/laws/RPP/450 (updated Sep. 22, 2014; accessed Dec. 6, 2025).

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Verified:
Dec. 6, 2025

Last modified:
Sep. 22, 2014

§ 450. Lands used for cemetery purposes not to be sold or mortgaged's source at nysenate​.gov

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