A BILL TO BE ENTITLED
AN ACT to extend a property tax exemption and fairer treatment to for‑profit, trust‑endowed, State‑regulated CEMETERIES.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑278.2 reads as rewritten:
"§ 105‑278.2.  Burial property.
	Real property set apart for human burial purposes 	is designated a special class of property under authority of Article V, Section 2(2) of the North Carolina Constitution and is exempt from taxation.
				For purposes of this section, the term "real property" includes land, tombs, vaults, monuments, and mausoleums, and the term "burial" includes entombment."
SECTION 2.  This act is effective for taxes imposed for taxable years beginning on or after July 1, 2013.