Rural Cemetery Act - Long-term Impacts

Long-term Impacts

The Rural Cemetery Act led to Queens being a borough of cemeteries. Queens is home to 29 cemeteries holding more than five million graves and entombments, so that the "dead population" of the borough is more than twice the size of its live population. The large concentration of cemeteries on the border of Brooklyn and Queens is another effect of the law. Under the Act, each individual cemetery organization was limited to no more than 250 acres (1 km²) in one county, but some organizations circumvented that limit by purchasing larger parcels straddling the boundaries of two counties. As result, 17 cemeteries straddle the border between Queens and Brooklyn. As with Queens, the "dead population" of Brooklyn is estimated to exceed its living population.

In 1917 a state legislator from Queens complained that the law and the concentration of cemeteries that it had produced resulted in more than one-fifth of Queens' land being exempt from property tax. As of 1918 more than 22,000 acres (89 km2) of land in Queens were owned by private tax-exempt cemeteries. Under current New York law, all cemetery property is exempt from property taxation, but current law allows the governments of Brooklyn, Queens, and certain other New York counties to limit the establishment of new cemeteries within their boundaries.