Cemeteries and Cemetery Administration
This page contains information on the administration of public cemeteries and cemetery districts in Washington State, including statutory authority and sample documents, as well as the regulation of private cemeteries.
Overview
Many cities and towns in Washington operate municipal cemeteries. Many other cemeteries are operated by cemetery districts.
General Cemetery Statutes
- Title 68 RCW - Cemeteries, Morgues, and Human Remains
- Ch. 68.52 RCW - Public Cemeteries and Morgues - Provides for county morgues, burial, cemetery acquisition and improvements, city and town cemetery boards, cemetery improvement funds, and the creation of cemetery districts.
- Ch. 68.60 RCW - Abandoned and Historic Cemeteries and Historic Graves
- RCW 68.20.080 - Provides that cities and counties may regulate private cemeteries
- Title 98 WAC - Licensing, Department of (Cemetery Board)
- Washington State Department of Licensing Cemetery Licensing
- WAC 458-16-180 - Property Tax exemptions - Embalmers - Cemeteries
Municipal Cemeteries
At MRSC's last count, there were 78 cities and towns known to operate municipal cemeteries in Washington. Many municipal cemeteries are operated by the city parks department and maintained by the department's grounds personnel.
- RCW 68.52.030 - Counties and cities may provide for burial, acquire cemeteries, etc
- RCW 68.52.040 - Cities and towns may own, improve, etc., cemeteries
- RCW 35.22.280(20) - Specific powers enumerated
- RCW 35.23.440(48) - Specific powers enumerated
- RCW 35.27.370(2) - Specific powers enumerated
Cemetery Districts
Cemetery districts may also be established to maintain and operate local cemeteries, pursuant to RCW 68.52.090 - .330. The formation of these districts must be approved by voters, and the districts are governed by a board of three elected commissioners who serve staggered six-year terms (RCW 68.52.220).
Cemetery districts elections must conform with general election laws, except there is no primary election to nominate candidates. Instead, all candidates appear on the general election ballot, and the candidate receiving the largest number of votes for each position is elected (RCW 68.52.155).
Cemetery districts may levy a nonvoted property tax up to 11.25 cents per $1,000 of assessed value and may not contract indebtedness in any year exceeding the aggregate amount of the currently levied taxes (RCW 68.52.290; RCW 68.52.310). The county treasurer receives and disburses all district revenues and taxes using a dedicated cemetery district fund (RCW 68.52.280).
Cemetery districts may also levy one-year excess levies for operations and maintenance, subject to 60% voter approval and minimum validation (voter turnout) requirements (RCW 84.52.052 and Washington State Constitution, Article VII Section 2).
MRSC is aware of 103 cemetery districts in Washington State; for a complete list, download our List of Cemetery Districts (Excel spreadsheet).
For a map of these districts, see the State Auditor's Office page Explore Governments That Serve You. (Under "Choose a Mode," select "Government Type Mode," then click on "Cemetery District."
Disposal of Remains of Indigent Persons
- RCW 36.39.030 - Disposal of remains of indigent persons
- RCW 73.08.070 - County burial of indigent deceased veterans
- Burial of Unclaimed, Indigent Veterans, U.S. Department of Veterans Affairs
- Auburn Municipal Code Sec. 2.72.305 - Welfare burials
- Okanogan Municipal Code Ch. 8.60 - Disposal of Indigent Remains
- Thurston County Code Ch. 2.116 - Disposal of Unclaimed Remains of Indigent Persons
- Whatcom County Code Ch. 2.06 - Article II - Disposition of Indigent Human Remains
Historic Preservation
- Ch. 68.60 RCW - Abandoned and Historic Cemeteries and Historic Graves
- Cemeteries, Washington State Office Archaeology and Historic Preservation
- Cemetery Preservation Guidance - Reference sources
- Guidelines for Evaluating and Registering Cemeteries and Burial Places Bulletin, U.S. Department of the Interior, National Park Service
- Washington Tombstone Transcription Project
- Links to Resources on Cemetery History and Preservation - Website by Lawrence Kestenbaum, not updated, but reference citations may be useful
Examples of Cemetery Documents
General Ordinance Provisions - Cemetery Board, Rules and Regulations, Fees
- Anacortes
- Grand View Cemetery - Provides policies, fee schedules, information on markers
- Policies and Procedures for Grand View Cemetery (2010)
- Auburn
- Mountain View Cemetery - Information on services, cemetery etiquette, map, cemetery board, history
- Municipal Code Ch. 2.72 - Cemetery
- Bellingham
- Bayview Cemetery
- About Bayview Cemetery - Includes price guide, cemetery maps, cemetery records (alphabetical list of internments), about Bayview (mission statement, history, tours, trees), frequently asked questions, and a photo gallery
- Administration and Operation of Bayview Cemetery - Administration and operation, memorial sales, contracting at-need services, contracting pre-arrangement services, and cancelling or changing pre-arrangement contracts
- Municipal Code Ch. 8.08 - Cemetery Operation
- Bayview Cemetery
- Burlington
- Camas Cemetery - Includes rules and regulations, purchasing and scheduling, cemetery data base
- Edmonds
- Memorial Cemetery and Columbarium - Includes services and prices, abandon lot program, map, cemetery brochure and walking tour
- Municipal Code Ch. 10.16 - Cemetery Board
- Kirkland
- Cemetery - Includes links to rates and cemetery administrative policy
- Municipal Code Ch. 5.36 - Cemetery Improvement Fund
- Langley
- Langley-Woodmen Cemetery - Provides for Green Burials - Includes Cemetery Board and its minutes
- Municipal Code Ch. 2.52 - City Cemetery
- Mason County Cemetery District No. 1 Twin Firs Cemetery - Includes commissioners, bylaws and policies, and a catalog of graves
- Okanogan County Code Ch. 2.56 - Cemeteries and Cemetery Districts - Regulations and cemetery districts created
- Island County Cemetery District No. 2 Sunnyside Cemetery - Includes rules and regulations, monument maintenance, history, burial listings, commissioners
- Walla Walla
- Mountain View Cemetery - Includes history, rules and regulations, pre-planning, marker cleaning, burial search
- Municipal Code Ch. 2.76 - Mountain View Cemetery
- Washougal Memorial Cemetery
Historic Public Cemeteries
- Bothell Ordinance No. 1416 - Assumption of Pioneer Cemetery (1991)
- Tumwater
- Historic Sites Union/Pioneer Calvary Cemeteries
- Municipal Code Ch. 12.40 - Union and Calvary Historic Cemeteries
Cemetery Plans
- Camas Cemetery Master Plan (2009) – Identifies five major goals regarding database/information system, service expectations, financial stability, maximizing property to meet future needs, and developing a strong volunteer/donation program.
- Kirkland Cemetery Business Plan (2008) – Plan to increase cemetery revenue without substantially increasing costs; cemetery has no more burial plots remaining. Includes discussion of revenue and expenditure funds, costs of service, SWOT analysis, and debt service schedule.\
- Mabton Parks and Cemetery Comprehensive Plan (2015) – Five-year plan includes community needs, desired improvements, and level of service goals.
- Washougal Cemetery Operational Plan (2012) – 20-year plan includes improvements and phased projects to streamline customer service, enhance aesthetics, and address current trends in environmental awareness for maintenance methods and burial options.
RFPs/Bid Documents
- Auburn Cemetery Management RFP (2013) – Includes financial statements for cemetery fund, excerpts of municipal code, and frequency of landscape services by calendar month.
- Lewiston, ID Cemetery Master Plan RFP (2014) – Creation of master plan for municipal cemetery, with emphasis on making cemetery denser to conserve remaining land.
- Orting Cemetery Irrigation Installation ITB (2018) – System design, installation, and system testing for municipal cemetery. Includes sample short form contract.
- Pend Oreille County/Pend Oreille County Cemetery District No. 1 Public Works Bid Development Agreement (2016) – County assists with development of project scope/formal bid document for cemetery district paving project. County will also assist with bid advertisement and provide technical assistance and field inspection during performance of work.
- Sultan Cemetery Landscape Services RFP (2012) – Includes price quote form and sample on-call public works contract.
- Walla Walla Cremation Niche RFP (2013) – Site design, purchase, and installation of cremation niches at municipal cemetery.
Interlocal Agreements
- Lewis County/Lewis County Cemetery District No. 1 Master Public Works Agreement (2013) –County performs various public works services for cemetery district for five years, not to exceed $20,000 per agreement or $50,000 annually.
- Cemetery Flagpole Repair Agreement (2013) – County performs minor repair work pursuant to master interlocal agreement
- Whatcom County/Whatcom County Cemetery District No. 1 Payroll Services Agreement (2016) – County provides payroll services to cemetery district for three years
Job Descriptions
- Edmonds Cemetery Sexton (2013) – Oversees, coordinates, and maintains municipal cemetery, including facilities, grounds, and equipment; assisting families with funeral arrangements; making purchases; collecting payments; and maintaining documents and permits.
- Leavenworth Parks/Cemetery Maintenance Worker (2018) – Basic maintenance and repair of city parks, facilities, cemetery grounds, rights-of-way, and other facilities. Part-time, seasonal position.
- Skamania County Cemetery District Grounds Maintenance Worker (2014) – Full-time position; may be reduced to 80% during winter.
- Sumner Cemetery Administration Manager (2015) – Develops cemetery management policies and procedures; hires and manages cemetery staff
Fee Schedules
Recommended Resources
- International Cemetery, Cremation, and Funeral Association (ICCFA)
- Washington Cemetery, Cremation, and Funeral Association (WCCFA)
- National Cemetery Administration, U.S. Department of Veterans Affairs
- Washington State Cemetery & Obituary Resources, Washington State Library
- Green Burial Council