Gather all of the information about your plot. Plot size, location, and cemetery are all things a potential buyer is going to want to know, so make sure you have all of the information to make a proper listing.
Find out the value of your plot. You can obtain this information from the cemetery.
Gather the necessary paperwork. You can call your cemetery to give them a notice of intent to sell and they will send you all of the change of ownership forms.
Creating a listing for your plot in the classified ads or on one of the many online cemetery plot registries like www.thecemeteryregistry.com. Once you have found a buyer, simply fill out the paperwork and send it back to the cemetery.