Iowa has a very large number of cemeteries and burial sites. Most cemeteries and burial sites are not required to register with the Iowa Insurance Division and some are exempt from the requirements and provisions of the Iowa Cemetery Act located at Iowa Code Chapter 523I.
Perpetual Care Cemeteries
A perpetual care cemetery is a cemetery which has established an irrevocable trust fund for the general care and maintenance of the cemetery. Perpetual care cemeteries must submit a report to the Iowa Insurance Division pursuant to Iowa Code ยง 523I.813 by April 30 of each year.
Filing the Annual Report in OPTins
The Division requires the use of OPTins (Online Premium Tax for Insurance) for the submission of the perpetual care cemetery annual report. OPTins is a secure Web application which facilitates the submission of premium tax, surplus lines, and other state-specific filings and payments to participating states.
Registration
If you do not have an OPTins account, please visit the OPTins content page and scroll down to access the implementation paperwork. Select the Standard Implementation Paperwork and download the PDF. When you have completed the paperwork, add it as an attachment on a new email to the OPTins Marketing Team at optinsmktg@naic.org. If you have questions about the form, please email the OPTins Marketing Team or call 816-783-8787 and leave a message. Setup of a new account may take 7-10 business days. If you already use OPTins, you do not need to contact OPTins Marketing; just enter your username and password at OPTins User Login.
Filing
In OPTins, a perpetual care cemetery will be able to download the annual report template to enter the required information, upload a completed annual report, and pay examination fees. OPTins charges a flat fee of $17.50 per filing. For your convenience, step-by-step instructions to access and submit the perpetual care cemetery annual report have been created.
All annual reports must be filed under the perpetual care cemetery name.
Questions
For all technical questions regarding the OPTins system, please contact OPTins Product Assistance Help Desk at optinshelp@naic.org or call 816-783-8500.
For questions related to the contents of the annual report, please email riu@iid.iowa.gov or call 515-654-6472.