Under current law, ownership of a cemetery lot in which human remains are
buried may not be transferred to another person who is not already an owner of the
cemetery lot, unless the cemetery authority consents to the transfer. Upon the death
of the owner of a cemetery lot, ownership descends to the owner's heirs. Current law
does not specify who qualifies as an heir.
This bill establishes specific rules for the disposition of a cemetery lot or
mausoleum space in which human remains are buried. Under the bill, upon the
death of the last owner of a cemetery lot or mausoleum space, ownership of the
cemetery lot or mausoleum space descends as follows:
1. To the owner's surviving spouse or domestic partner.
2. If there is no living spouse or domestic partner, to the owner's children.
3. If there is no living spouse, domestic partner, or child, to the owner's
grandchildren.
4. If there is no living spouse, domestic partner, child, or grandchild, to the
cemetery authority for the cemetery in which the cemetery lot or mausoleum space
is located.
The bill provides that a cemetery authority is to be held harmless for any
decision made by a majority of the owners of a cemetery lot or mausoleum space.
Changes to cemetery authority licensure requirements.
The board licenses cemetery authorities. Under current law, subject to certain
exceptions, a cemetery authority must be licensed for each cemetery the cemetery
authority operates that is at least five acres in size or for which the cemetery
authority has at least $100,000 in trust fund accounts or sells at least 20 cemetery
lots or mausoleum spaces in one year. A cemetery authority must be registered for
any cemetery the cemetery authority operates that does not satisfy at least one of
those conditions.
Under the bill, subject to certain exceptions, a cemetery authority must be
licensed for each cemetery it operates that has at least three acres of land platted for
use as a cemetery or for which the cemetery has at least $50,000 in trust fund
accounts. A cemetery authority must be registered for each cemetery it operates that
does not satisfy at least one of those conditions. The bill also eliminates an option

for a cemetery authority to be relieved of its obligation to renew a license under
certain circumstances.
Changes to cemetery salesperson licensure requirements.
The board also licenses cemetery salespersons. Under current law, with one
exception, an individual must be a licensed cemetery salesperson if the individual
sells or solicits the sale of, or expects to sell or solicit the sale of, 20 or more cemetery
lots or mausoleum spaces per year for two consecutive years. Under the bill, an
individual must be a licensed cemetery salesperson if the individual sells or solicits
the sale of, or expects to sell or solicit the sale of, a cemetery lot or mausoleum space,
without regard to the quantity or frequency of sales.
Religious associations.
Under current law a cemetery authority that is a church, synagogue, or mosque,
or a religious society organized under Wisconsin law, is a religious association for
purposes of the laws governing cemeteries. Under the bill, a religious association
also includes any corporation whose articles of organization provide, subject to
Wisconsin law, that the corporation is under the supervision and control of a church,
synagogue, mosque, or religious society.
Also under the bill, certain exemptions from the laws governing cemeteries that
are applicable to a religious association are also applicable to a cemetery authority
of a cemetery that is affiliated with a religious association, for that cemetery.
No deposit of care funds with county or city.
Current law regulates how a cemetery authority may deposit or invest funds
it receives in trust for the care of a cemetery. One option under current law
authorizes a cemetery authority to deposit the care funds with the treasurer of the
county or city in which the cemetery is located. The bill eliminates that option for
the deposit of care funds.
Changes to certain penalties.
Under current law, any person who opens or makes any highway, town way, or
private way or constructs anything in the nature of a public easement over, through,
in, or upon a cemetery, unless authorized by consent or by law, is punishable by a fine
not to exceed $300 or imprisonment in the county jail not to exceed one year. Under
the bill, such a violation is punishable by a fine not to exceed $3,000 and by
imprisonment in the county jail not to exceed one year.
The bill also increases the potential fine for certain violations of the laws
governing cemeteries, including laws governing preneed sellers and the investment
of preneed trust funds, from $1,000 to $5,000 for a first offense, and the bill provides
that a subsequent violation of such laws is punishable by a fine not to exceed $10,000
or imprisonment not to exceed nine months or both.
Because this bill creates a new crime or revises a penalty for an existing crime,
the Joint Review Committee on Criminal Penalties may be requested to prepare a
report concerning the proposed penalty and the costs or savings that are likely to
result if the bill is enacted.

For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB302,1 1Section 1. 15.07 (1) (cs) of the statutes is amended to read:
SB302,5,42 15.07 (1) (cs) No member of the auctioneer board, cemetery board, or real estate
3appraisers board may be an officer, director, or employee of a private organization
4that promotes or furthers any profession or occupation regulated by that board.
SB302,2 5Section 2. 15.405 (3m) (d) of the statutes is amended to read:
SB302,5,76 15.405 (3m) (d) No member of the cemetery board may serve more than 2
7consecutive terms.
SB302,3 8Section 3. 71.07 (5r) (a) 3. of the statutes is amended to read:
SB302,5,119 71.07 (5r) (a) 3. "Family member" has the meaning given in s. 157.061 (7)
10means a spouse or an individual related by blood, marriage, or adoption within the
113rd degree of kinship as computed under s. 990.001 (16)
.
SB302,4 12Section 4. 71.28 (5r) (a) 3. of the statutes is amended to read:
SB302,5,1413 71.28 (5r) (a) 3. "Family member" has the meaning given in s. 157.061 (7) 71.07
14(5r) (a) 3
.
SB302,5 15Section 5. 71.47 (5r) (a) 3. of the statutes is amended to read:
SB302,5,1716 71.47 (5r) (a) 3. "Family member" has the meaning given in s. 157.061 (7) 71.07
17(5r) (a) 3
.
SB302,6 18Section 6. 157.061 (1p) of the statutes is created to read:
SB302,5,2019 157.061 (1p) "Cemetery" means any land, including any mausoleum on the
20land, that is used or intended to be used, exclusively for the burial of human remains.
SB302,7 21Section 7. 157.061 (3) of the statutes is amended to read:
SB302,6,6
1157.061 (3) "Cemetery services and merchandise" means goods associated with
2the burial of human remains, including monuments, markers, nameplates, vases,
3and urns, and any services that are associated with supplying or delivering those
4goods or with the burial of human remains, including the burial or entombment, and
5that may be lawfully provided by a cemetery authority. The term does not include
6caskets or outer burial containers.
SB302,8 7Section 8. 157.061 (4) of the statutes is amended to read:
SB302,6,98 157.061 (4) "Dedicated" means platted for use exclusively as a cemetery and
9qualified for the exemption from general property taxes under s. 70.11 (13)
.
SB302,9 10Section 9. 157.061 (5) of the statutes is repealed.
SB302,10 11Section 10. 157.061 (7) of the statutes is repealed.
SB302,11 12Section 11. 157.061 (11r) of the statutes is amended to read:
SB302,6,1813 157.061 (11r) "Payment of principal" means the portion of a payment for the
14purchase of a cemetery lot, cemetery services and merchandise, or a mausoleum
15space that represents the principal amount owed by the purchaser for the cemetery
16lot, cemetery services and merchandise, or mausoleum space, and does not include
17any portion of the payment that represents any taxes, finance or interest charges,
18administrative fees,
or insurance premiums.
SB302,12 19Section 12. 157.061 (12) of the statutes is renumbered 157.061 (3g) and
20amended to read:
SB302,6,2421 157.061 (3g) "Preneed sales contract" means an agreement for the sale of
22cemetery services and merchandise that is to be delivered after the date of the initial
23payment for the cemetery services and merchandise, or for the sale of an undeveloped
24space.
SB302,13
1Section 13. 157.061 (13) of the statutes is renumbered 157.061 (3r) and
2amended to read:
SB302,7,53 157.061 (3r) "Preneed trust fund" means an account or other investment in
4which a portion of the proceeds cemetery services and merchandise received under
5a preneed sales contract is deposited.
SB302,14 6Section 14. 157.061 (14) of the statutes is amended to read:
SB302,7,97 157.061 (14) "Public mausoleum" means a mausoleum that holds or is intended
8to hold more than 10 human remains or a mausoleum
in which at least one
9mausoleum space is offered for sale to the general public.
SB302,15 10Section 15. 157.061 (15) of the statutes is amended to read:
SB302,7,1411 157.061 (15) "Religious association" means any church, synagogue, or mosque
12or; any religious society organized under ch. 187; and any corporation whose articles
13of organization provide, subject to s. 182.030, that it shall be under the supervision
14and control of a church, synagogue, mosque, or religious society
.
SB302,16 15Section 16. 157.062 (1) of the statutes is amended to read:
SB302,8,216 157.062 (1) Organization. Seven or more residents of the same county may
17form a cemetery association. They shall meet, select a chairperson and secretary,
18choose a name, fix the annual meeting date, and elect by ballot not less than 3 nor
19more than 9 trustees whom the chairperson and secretary shall immediately divide
20by lot into 3 classes, who shall hold their offices for 1, 2, and 3 years, respectively.
21Within 3 days, the chairperson and secretary shall certify the corporate name, the
22names, home addresses, and business addresses of the organizers and of the
23trustees, and their classification, and the annual meeting date acknowledged by
24them, and, except as provided in sub. (9), deliver the certification to the department

1of financial institutions
cemetery board. The association then has the powers of a
2corporation.
SB302,17 3Section 17. 157.062 (2) of the statutes is amended to read:
SB302,8,94 157.062 (2) Amendments. The association may change its name, the number
5of trustees, or the annual meeting date by resolution at an annual meeting, or special
6meeting called for such purpose, by a majority vote of the members present, and,
7except as provided in sub. (9), by delivering to the department of financial
8institutions
cemetery board a copy of the resolution, with the date of adoption,
9certified by the president and secretary or corresponding officers.
SB302,18 10Section 18. 157.062 (6) (b) of the statutes is amended to read:
SB302,8,2511 157.062 (6) (b) If an association that has been dissolved under par. (a), or any
12group that was never properly organized as a cemetery association, has cemetery
13grounds and human remains are buried in the cemetery grounds, 5 or more
14members, or persons interested as determined by order of the circuit judge under par.
15(c), may publish a class 3 notice, under ch. 985, in the municipality in which the
16cemetery is located, of the time, place, and object of the meeting, assemble and
17reorganize by the election of trustees and divide them into classes as provided in sub.
18(1), the commencement of the terms to be computed from the next annual meeting
19date. The secretary shall enter the proceedings of the meeting on the records. The
20association is reorganized upon delivery of a copy of the proceedings to the
21department of financial institutions cemetery board, except as provided in sub. (9).
22Upon reorganization, the title to the cemetery grounds, trust funds , and all other
23property of the association or group vests in the reorganized association, under the
24control of the trustees. The reorganized association may continue the name of the
25dissolved association or may adopt a new name.
SB302,19
1Section 19. 157.062 (6m) of the statutes is amended to read:
SB302,9,42 157.062 (6m) Forms. The department of financial institutions cemetery board
3may prescribe and furnish forms for providing the information required under subs.
4(1) to (6).
SB302,20 5Section 20. 157.062 (9) of the statutes is amended to read:
SB302,9,116 157.062 (9) Exemptions for certain cemeteries. In lieu of delivering a
7certification, resolution, or copy of proceedings to the department of financial
8institutions
cemetery board under sub. (1), (2), or (6) (b), a cemetery association that
9is not required to be licensed under s. 440.91 (1) or registered under s. 440.91 (1m)
10shall deliver the certification, resolution, or copy of proceedings to the office of the
11register of deeds of the county in which the cemetery is located.
SB302,21 12Section 21. 157.064 (6) of the statutes is amended to read:
SB302,9,2513 157.064 (6) Whenever the majority of the members of a cemetery association,
14or of a religious association authorized to hold lands for cemetery purposes, present
15at an annual meeting or special meeting called for such purpose vote to convey all
16of the cemetery association's or religious association's cemetery property, trust funds
17and other property used for cemetery purposes to another cemetery association or
18religious association, the trustees of the association shall transfer the property upon
19the acceptance of the transfer by the other association by affirmative vote of a
20majority of its members present at an annual meeting or special meeting called for
21that purpose. Upon such acceptance, the title to the cemetery property, trust funds
22and other property of the transferring association vests in the accepting association
23under the control of the trustees of the accepting association. A conveyance under
24this subsection is subject to s. 157.08 (2). This subsection does not apply to a religious
25society organized under ch. 187.
SB302,22
1Section 22. 157.064 (7) of the statutes is amended to read:
SB302,10,72 157.064 (7) Not more than 30 days after a transfer under sub. (6), the
3transferring association shall notify the department of financial institutions
4cemetery board in writing of the transfer, including the name and address of the
5accepting association or its treasurer. The department of financial institutions
6cemetery board may prescribe and furnish forms for providing the information
7required under this subsection.
SB302,23 8Section 23. 157.07 (1) of the statutes is amended to read:
SB302,10,159 157.07 (1) A cemetery authority shall cause to be surveyed and platted by a
10professional land surveyor those portions of the lands that are from time to time
11required for burial, into cemetery lots, drives, and walks, and record a plat or map
12of the land in the office of the register of deeds. The plat or map may not be recorded
13unless laid out and platted to the satisfaction of the county board of the county, and
14the town board of the town in which the land is situated, or, if the land is situated
15within a 1st class city, then only by the common council of that city.
SB302,24 16Section 24. 157.07 (4) of the statutes is amended to read:
SB302,10,2317 157.07 (4) The cemetery authority shall cause the plat or map to be recorded
18within 30 days of the date of its approval, together with the evidence of the town and
19county board's or common council's approval, which shall be a copy of the resolution
20adopted by the county board and by the town board, or by the common council,
21certified by the county clerk and the town clerk, respectively, or city clerk, and affixed
22to the map or plat
. For failure to do so, the plat shall be void , and no sale of a cemetery
23lot or mausoleum space may be made before the plat is recorded
.
SB302,25 24Section 25. 157.07 (6) of the statutes is repealed.
SB302,26 25Section 26. 157.08 (2) (b) of the statutes is amended to read:
SB302,11,17
1157.08 (2) (b) Before a cemetery authority sells or encumbers any cemetery
2land, except for a sale described in par. (a), the cemetery authority shall notify the
3cemetery board in writing of the proposed sale or encumbrance. If within 60 90 days
4after the cemetery board is notified of the proposed sale or encumbrance the cemetery
5board notifies the cemetery authority in writing that the cemetery board objects to
6the sale or encumbrance the cemetery authority may not sell or encumber the
7cemetery land unless the cemetery board subsequently notifies the cemetery
8authority in writing that the objection is withdrawn. The cemetery board may object
9to a sale or encumbrance only if it determines that the cemetery authority will not
10be financially solvent or that the rights and interests of owners of cemetery lots and
11mausoleum spaces will not be adequately protected if the sale or encumbrance
12occurs. The cemetery board may, before the expiration of the 60-day 90-day period,
13notify the cemetery authority in writing that the cemetery board approves of the sale
14or encumbrance. Upon receipt of the cemetery board's written approval, the
15cemetery authority may sell or encumber the cemetery land and is released of any
16liability under this paragraph. The cemetery board shall make every effort to make
17determinations under this paragraph in an expeditious manner.
SB302,27 18Section 27. 157.08 (5) of the statutes is amended to read:
SB302,11,2319 157.08 (5) Subsections (1) and (2) (b) do not apply to a religious society
20organized under ch. 187, and sub.
Subsection (2) (b) does not apply to a religious
21association, a cemetery authority of a cemetery that is affiliated with a religious
22association, or a
cemetery authority that is not required to be licensed under s. 440.91
23(1) or registered under s. 440.91 (1m).
SB302,28 24Section 28. 157.10 (title) of the statutes is amended to read:
SB302,12,2
1157.10 (title) Alienation, disposition, and use of cemetery lots and
2mausoleum spaces
.
SB302,29 3Section 29. 157.10 of the statutes is renumbered 157.10 (2) (a) (intro.) and
4amended to read:
SB302,12,95 157.10 (2) (a) (intro.) While any person is buried in a cemetery lot or
6mausoleum space
, the cemetery lot or mausoleum space shall be inalienable, without
7the consent of the cemetery authority, and on the death of the last owner, full
8ownership of the cemetery lot or mausoleum space shall descend to the owner's heirs;
9but any
as follows:
SB302,12,12 10(4) Any one or more of such heirs persons under sub. (2) (a) 1. to 3. may, only
11with the consent of the cemetery authority,
convey to any other heir person under
12sub. (2) (a) 1. to 3.
his or her interest in the cemetery lot or mausoleum space.
SB302,12,17 13(5) No human remains may be buried in a cemetery lot or mausoleum space
14except the human remains of one having an interest in owner of the cemetery lot or
15mausoleum space
, or a relative, or the husband or wife spouse of such person an
16owner
, or his or her relative, except by the consent of all persons having an interest
17in
a majority of the owners of the cemetery lot or mausoleum space.
SB302,30 18Section 30. 157.10 (1) of the statutes is created to read:
SB302,12,2119 157.10 (1) In this section, "owner" means a person named in the records of the
20cemetery authority who has an ownership interest in a cemetery lot or mausoleum
21space and a right to bury human remains in the cemetery lot or mausoleum space.
SB302,31 22Section 31. 157.10 (2) (a) 1. to 4. of the statutes are created to read:
SB302,12,2423 157.10 (2) (a) 1. To the owner's surviving spouse or domestic partner under ch.
24770.
SB302,13,2
12. If there is no living member of the class designated in subd. 1., to that owner's
2children, including by adoption.
SB302,13,43 3. If there is no living member of the class designated in subd. 1. or 2., to the
4owner's grandchildren, including by adoption.
SB302,13,75 4. If there is no living member of the class designated in subd. 1., 2., or 3., to
6the cemetery authority for the cemetery in which the cemetery lot or mausoleum
7space is located.
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