Wisconsin Administrative Code Cemetery Board
The Wisconsin Administrative Code for the Cemetery Board (Agency CB) sets out the regulations governing cemeteries and related activities in Wisconsin. These rules work in conjunction with the relevant Wisconsin Statutes, primarily Chapter 157 (Disposition of Human Remains) and Chapter 440, Subchapter IX (Cemetery Authorities, Salespersons and Preneed Sellers).
Here's a breakdown of the key areas covered by the Wisconsin Administrative Code, Cemetery Board:
Chapter CB 1 - Authority and Applications for Licensure:
Authority: Establishes the authority of the Cemetery Board and the Department of Safety and Professional Services (DSPS) to regulate cemeteries.
Licensure: Details the requirements and procedures for applying for licenses for cemetery authorities and preneed sellers (those who sell cemetery merchandise or services before they are needed).
Chapter CB 2 - Filing of Annual Reports and Maintaining Burial Records by Cemetery Authorities and Preneed Sellers:
Annual Reports: Outlines the obligations for cemetery authorities and preneed sellers to file annual reports with the Board. This ensures transparency and oversight of their financial and operational activities.
Burial Records: Specifies the comprehensive information that cemetery authorities must permanently maintain for all human remains buried within a cemetery. This includes the deceased's name, last-known address, date of birth and death, date of placement, exact location, authorizing person, funeral establishment name, and type of burial vault and grave marker. These records must be updated within 10 business days of burial and can be electronic or legibly written.
Chapter CB 3 - Warehouses Storing Cemetery Merchandise Sold Under a Preneed Sales Contract:
This chapter addresses the regulations for warehouses that store cemetery merchandise (e.g., vaults, markers) that have been sold under preneed sales contracts. This helps protect consumers by ensuring that merchandise paid for in advance is properly stored and accounted for.
Chapter CB 4 - Care Funds and Preneed Trust Funds:
Care Funds: Mandates the establishment and maintenance of care funds by cemeteries. A percentage of each payment for a cemetery lot (typically 15% of the principal, with a minimum of $25) must be deposited into a care fund, the principal of which cannot be withdrawn. This ensures perpetual care and maintenance of the cemetery.
Preneed Trust Funds: Regulates how funds received from preneed sales contracts must be handled and placed in trust to protect consumers' investments.
Change of Trustee: Outlines procedures for changing the trustee of these funds.
Chapter CB 5 - Approval of Alternative Care Investment Funds:
This chapter provides guidelines for cemeteries that wish to use alternative investment strategies for their care funds, beyond standard trust arrangements.
Chapter CB 6 - Mausoleums:
This chapter specifically addresses the regulations for mausoleums, including definitions, construction requirements, and care fund contributions for mausoleum spaces. For example, 25% of each payment for a mausoleum space must be deposited into the care fund until it equals 25% of the construction cost of the mausoleum (or 15% until it equals 10% if constructed before June 15, 1933).
Key Points from Related Statutes and Board Positions:
Licensing Threshold: Cemeteries with $50,000 or more in trust fund accounts are generally required to be licensed. Those with less than $50,000 must register.
Exemptions: Municipal, religious, and benevolent organization cemeteries may be exempt from certain licensing requirements.
Who Can Operate a Cemetery: Besides municipalities, religious organizations, and benevolent societies, cemeteries can be operated by cemetery associations created under Wis. Stat. § 157.062 or corporations organized under Wis. Stat. ch. 180 or ch. 181, and limited liability companies organized under Wis. Stat. ch. 183.
Prohibited Practices: Cemetery authorities are generally prohibited from having ownership or financial interest in a funeral establishment or receiving commissions/fees from them.
Burial Site Protection: Wisconsin law broadly protects all burial sites, regardless of age or markings. It is illegal to disturb a burial site without authorization from the director of the Wisconsin Historical Society.
Abandoned Cemeteries: Municipalities may be responsible for assuming ownership and care of abandoned private cemeteries within their jurisdictions under certain conditions.
Real Estate Disclosure: Property owners are generally required to disclose the existence of any burial sites in the real estate condition report when selling property.
You can find the full text of the Wisconsin Administrative Code for the Cemetery Board on the Wisconsin Department of Safety and Professional Services (DSPS) website, the Wisconsin Legislative Documents website, or legal databases like Justia Regulations and Cornell Law School's Legal Information Institute (LII). It's always advisable to consult the most current version of the regulations from official sources.
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