Amends GS 105-278.2 to provide that any real property set apart for human burial purposes is designated a special class of property and is exempt from taxation. Current law includes an exemption but does not allow the exemption if property is owned and held for purposes of (1) sale or rental or (2) the sale of burial rights. Deletes provisions in current law that applied to taxable real property set apart for burial purposes. Effective for taxable years beginning on or after July 1, 2013.