Frequently Asked Questions

Q. What kind of cemeteries does this board not license?

A. The Perpetual Care Cemetery Board does not have jurisdiction of governmental cemeteries, nonprofit cemeteries, church cemeteries, nature preserve cemeteries, or family burial grounds.

Q. What is the meaning of Perpetual Care?

A. "Perpetual Care" means all general work necessary to keep the property in a presentable condition at all times. This includes cutting the grass, seeding or sodding of graves, replacement and pruning of shrubs and trees, and the repair and maintenance of the enclosures, building, drives and walks.

Q. Who do I call about cemetery fees?

A. Please contact the cemetery.

Q. What is the complaint process?

A. If you wish to file a complaint with the Agency against a perpetual care cemetery in South Carolina, you may do so on the Board’s website under the File a Complaint tab, or you may call or email Board staff, and we will be happy to mail a complaint form to you.

Q. What if the cemetery is having trouble maintaining the lawn?

A. If the cemetery is not maintaining the lawn, please submit a written complaint to the cemetery. If there is no resolution, please file a complaint complaint with the Perpetual Care Cemetery Board.

Q. Can I complete the Agreed Upon Procedures report that is due every year?

A. No, the cemetery manager must obtain the services of a licensed CPA or PA in order to have the Agreed Upon Procedures completed.

Q. When are annual reports due?

A. 90 days after the end of the Cemetery’s fiscal year.

Q. Are there fines or penalties if I turn my cemetery’s Agreed Upon Procedures or annual reporting forms in late?

A. The Board may levy and collect a penalty of not less than twenty-five dollars ($25)  a day or more than one hundred dollars ($100) a day for each day that a report is late.

Q. What financial forms are needed and when?

A. Each cemetery will need to submit a separate Annual Report, within 90-days after the end of the calendar year, for the Care & Maintenance trust account and Merchandise account. These reports can be completed by the manager or an accountant. You can obtain these reports by going to the Application/Forms area of our website. Instructions are attached to each form.

Q. I see that church cemeteries are exempt from the South Carolina Perpetual Care Cemetery Act.  When the Statute exempts churches, does this also apply to synagogues, mosques, temples, etc.?

A. Yes. Church for the purpose of the Perpetual Care Cemetery Act means all cemeteries owned and maintained by a religious group.

Q. When are the renewal fees due?

A. Renewal fees are due by December 31, each year.  If you do not renew your cemetery’s license by January 31, you must submit a new application, along with all application fees, and be submitted to the guidelines in effect for the current period. 

Q. What is the amount of renewal?

A. For cemeteries with less than 10 acres, the fee is $450 annually.  For cemeteries with more than 10 acres, the fee is $850 annually.

Q. Do I have to wait to receive my User ID and Password every year to renew?

A. No, once you have your User ID and Password, along with the renewal website you can renew your license and firm registration with the same User ID and Password from the previous year. They currently do not expire. The renewal website normally becomes active in mid-October.

Q. I want to open a new Perpetual Care Cemetery what is required?

A. Download the initial Perpetual Care Cemetery application and Required Documents checklist from our Application/Forms area of our website. The checklist portion of the application lists everything you need.  Once we receive a complete application, including all required fees and documents, you must come before the South Carolina Perpetual Care Cemetery Board for approval. 

Q. Recently storms and flooding have caused caskets in my area to become disinterred, what should I do?

A. If a casket becomes disinterred, please secure the casket and immediately report it to DHEC at (803) 622-7259 or Once the flood waters recede, the caskets should be reinterred, and this is the responsibility of the cemetery owner. If the remains are exposed, please contact the local county coroner. If you are not trained in the handling of human remains, please do not make contact with the remains out of respect and for health and safety reasons.

Q.When are a cemetery’s Agreed Upon Procedures due?

A. Agreed Upon Procedures are due annually six months after the cemetery’s fiscal year-end date.