Cemetery exemption refers to the property tax exemption typically granted to cemeteries and burial grounds. Like other exempt properties (churches, hospitals, government buildings), cemeteries do not pay property taxes. This exemption recognizes cemeteries' community function and the fact that they do not generate commercial income in the traditional sense. The exemption applies regardless of whether cemeteries are operated by municipalities, religious organizations, or private companies. Cemetery exemptions are established in provincial legislation governing property taxation. While exemptions reduce municipal tax revenue, they support the continued availability of burial services and maintenance of cemetery grounds.