The Jewish cemetery in Lutowiska is one of two preserved memorabilia of the Jewish community in this locality. The ruins of the synagogue is the first one. Before the outbreak of the World War II, Jews represented the majority of the population in Lutowiska. During the war, on June 22 1944 two Gestapofunctionaries from Ustrzyki Dolne shot about 650 Jews. All buildings including the synagogue were burnt down then. In this place is stands the commemorative board.
The cemetery is situated about 400 m from the main road, on a hill. A marked path leads to it. The cemetery was established in the mid-18th century. It is the second largest cemetery (after Lesko) in the Bieszczady, with about 1,000 matzevot, i.e. Jewish gravestones. The oldest of them is from 1796 and the youngest from 1940. The oldest matzevots are in the lower part of the cemetery and the higher they are located, the younger they are. The entrance to the Jewish kirkut (cemetery) leads through a gate where the information boards about this cemetery and Jewish tradition were placed.