Corporations Elections Licensing Securities
Frequently Asked Questions
The Secretary of State does not regulate family,
community, church, fraternal, or government-owned cemeteries (O.C.G.A. §
10-14-3(8). The local city or county
governing authorities should be contacted to begin the process of deeding the
property as a cemetery. Governance of
these type cemeteries is at the local level.
In order to establish a perpetual care cemetery, land must be dedicated at the city/county level of government as a cemetery. A perpetual care cemetery must be a minimum of 10 acres of contiguous land dedicated solely as a place of burial. Once the land is properly dedicated at the local level of government, then application may be made to the Secretary of State for registration as a perpetual care cemetery. The Application for Perpetual Care Cemetery, which is available for downloading on the Secretary of State’s website, www.sos.ga.gov/plb/cemeteries, details further requirements necessary to become registered. Proper notice must be filed in county public land records, a perpetual care trust fund must be established with a depository approved by the Secretary of State with a minimum deposit of $10,000.00. The cemetery ownership must establish rules and maintain a printed copy at the cemetery office for review by the public; in addition, the cemetery must publish and maintain a price list of all merchandise, services, and burial plots offered for sale. The price list must be made available to the public upon request. Please refer to OCGA § 10-14-4 for legal requirements for establishing a perpetual care cemetery.
10 contiguous acres of dedicated property.
Registrations for perpetual care cemeteries, preneed dealers, and merchandise dealers are renewed annual by August 1. Each registration form indicates the expiration date.
The annual renewal fee for perpetual care cemeteries is $50.00. The annual renewal fee for preneed dealers is $100.00. The annual renewal fee for merchandise dealers is $50.00. For those cemeteries that were granted a combination registration of perpetual care cemetery and preneed dealer (PCPN), the annual renewal fee is $150.00.
Preneed sales agents renew their registrations
annually on the anniversary date of the issuance of their original
registration. Each agent’s registration
lists the expiration date of the registration.
The annual renewal fee for preneed sales agents is $50.00.
Annual reports are due to be filed by March 31 of the following year.