Source: http://legislature.maine.gov/statutes/36/title36sec653.html
Timestamp: 2019-04-21 16:52:19+00:00

Document:
1. Estates of veterans and servicemen.
(2) Who are disabled by injury or disease incurred or aggravated during active military service in the line of duty and are receiving any form of pension or compensation from the United States Government for total, service-connected disability.
C-1. The estates up to the just value of $7,000, having a taxable situs in the place of residence of veterans who served in the Armed Forces of the United States during any federally recognized war period during or before World War I and who would be eligible for an exemption under paragraph C.
D. The estates up to the just value of $6,000, having a taxable situs in the place of residence, of the unremarried widow or widower or minor child of any veteran who would be entitled to the exemption if living, or who is in receipt of a pension or compensation from the Federal Government as the widow or widower or minor child of a veteran.
The estates up to the just value of $6,000, having a taxable situs in the place of residence, of the parent of a deceased veteran who is 62 years of age or older and is an unremarried widow or widower who is in receipt of a pension or compensation from the Federal Government based upon the service-connected death of that parent's child.
D-2. The estates up to the just value of $7,000, having a taxable situs in the place of residence of the unremarried widow or widower or minor child of any veteran who would be entitled to an exemption under paragraph C-1, if living, or who is in receipt of a pension or compensation from the Federal Government as the widow or widower or minor child of a veteran, and who is the unremarried widow or widower or minor child of a veteran who served during any federally recognized war period during or before World War I.
D-3. The estates up to the just value of $7,000, having a taxable situs in the place of residence of the parent of a deceased veteran who is 62 years of age or older and is an unremarried widow or widower who is in receipt of a pension or compensation from the Federal Government based upon the service-connected death of that parent's child and who is receiving the pension or compensation from the Federal Government based upon the service-connected death of the parent's child during any federally recognized war period during or before World War I.
2. Cooperative housing corporations. A cooperative housing corporation is entitled to an exemption to be applied against the valuation of property of the corporation that is occupied by qualifying shareholders. An application for exemption must include a list of all qualifying shareholders and any information required by the municipality to verify eligibility of qualifying shareholders and the applicable exemption amount. The application must be updated annually to reflect changes in eligibility. The exemption is equal to the total amount calculated under subsection 1 as if the qualifying shareholders were owners of the property. A cooperative housing corporation that receives an exemption pursuant to this section shall apportion the property tax reduction resulting from the exemption among the qualifying shareholders according to the proportion of the total exemption that each qualifying shareholder would be entitled to if the qualifying shareholder were the owner of property. Any supplemental assessment resulting from disqualification for exemption must be applied in the same manner against the qualifying shareholders for whom the disqualification applies. For the purposes of this subsection, the following terms have the following meanings.
1967, c. 67, §5 (AMD). 1967, c. 144, (AMD). 1969, c. 110, §§1,2 (AMD). 1969, c. 341, (AMD). 1969, c. 590, §67 (AMD). 1971, c. 368, (AMD). 1971, c. 544, §122A (AMD). 1973, c. 66, §§5,6 (AMD). 1975, c. 432, §3 (AMD). 1975, c. 550, §§1-4 (AMD). 1977, c. 407, (AMD). 1977, c. 569, §§1-3 (AMD). 1981, c. 133, §§1-4 (AMD). 1981, c. 214, §1 (AMD). 1981, c. 523, §1 (AMD). 1981, c. 698, §179 (AMD). 1985, c. 785, §A110 (AMD). 1989, c. 501, §Z (AMD). 1989, c. 502, §§A127,A128 (AMD). 1989, c. 878, §A104 (AMD). RR 1991, c. 2, §132 (COR). 1991, c. 824, §A72 (AMD). 1993, c. 395, §11 (AMD). 1993, c. 427, §§6,7 (AMD). 1993, c. 680, §A29 (AMD). 1993, c. 739, §§1-3 (AMD). 1995, c. 281, §10 (AMD). 1995, c. 368, §§CCC1-4 (AMD). 1995, c. 368, §CCC11 (AFF). 1995, c. 462, §A68 (AMD). 1999, c. 462, §§2,3 (AMD). 2001, c. 396, §13 (AMD). 2003, c. 702, §§1-4 (AMD). 2005, c. 519, §MMM1 (AMD). 2005, c. 519, §MMM2 (AFF). 2005, c. 622, §4 (AMD). 2007, c. 240, Pt. PPPP, §§1, 2 (AMD). 2007, c. 418, §1 (AMD). 2007, c. 437, §7 (AMD). 2007, c. 437, §22 (AFF). 2007, c. 627, §§21, 22 (AMD). 2013, c. 222, §1 (AMD). 2013, c. 471, §§1, 2 (AMD). 2013, c. 546, §8 (AMD). 2015, c. 353, §§1, 2 (AMD). 2017, c. 170, Pt. B, §6 (AMD). 2017, c. 288, Pt. B, §7 (AMD).

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