§ 7-201

(a) Except as otherwise provided in subsection (b) of this section, property owned by an individual or a religious group is not subject to property tax if the property is actually used exclusively to bury dead individuals.

(b) Property owned by a cemetery or mausoleum company is not subject to property tax, if:

(1) the property is actually used exclusively to bury dead individuals; and

(2) the cemetery or mausoleum company:

(i) is not organized for profit; and

(ii) uses its funds only to maintain or improve the property.