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. Property owned by a cemetery or mausoleum company is not subject to property tax, if: the property is actually used exclusively to bury dead individuals; and the cemetery or mausoleum company: is not organized for profit; and uses its funds only to maintain or improve the property.