An Act To Expand Property Tax Exemptions for Veterans to Cooperative Housing
Maine Legislature, Session 121, LD 1674
Committee: Taxation
Sponsors: LESSARD, MAYO, BLANCHETTE, CARR, CRAVEN, DA VIS, EARLE, USHER, HATCH
Amends: 36 MRSA §653

Legislative Document 
No. 1674 
H.P.1250 
House of Representatives, December 19,2003 
An Act To Expand Property Tax Exemptions for Veterans to 
Cooperative Housing 
Approved for introduction by a majority of the Legislative C~uncil pursuant to Joint Rule 
203. 
Received by the Clerk of the House on December 16, 2003. Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401. 
Presented by Representative LESSARD of Topsham. 
Cosponsored by Senator MAYO of Sagadahoc and 
'!r/~ 
/l7.1JltJ£~ 
Mll..LICENT M. MacFARLAND 
Clerk 
Representatives: BLANCHETTE of Bangor, CARR of Lincoln, CRAVEN of Lewiston, 
DA VIS of Falmouth, EARLE of Damariscotta, HATCH of Skowhegan, USHER of 
Westbrook, Senator: HATCH of Somerset. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §653, sub-§l, lIC, as amended by PL 1999, c. 
462, §2, is further amended to read: 
C. 
The estates up to the just value of $5,000, having a 
taxable situs in the place of residence, of veterans who 
served in the Armed Forces of the United States: 
(1) 
During 
any 
federally 
recognized 
war 
period, 
including the Korean Campaign, the Vietnam War and the 
Persian Gu.1f War, when they have reached t:ae-a~e-9f 62 
years of age or when they are receiving any form of 
pension 
or 
compensation 
from 
the 
United 
States 
Government for total disability, service-connected or 
nonservice-connected, as a veteran. 
A veteran of the 
Vietnam War 
must have 
served on active duty for 
a 
period of 
more 
than 
days, 
any 
part of 
which 
occurred after February 27, 1961 and before May 8, 1975 
in the case of a veteran who served in the Republic of 
Vietnam and after August 4, 1964 and before May 7, 1975 
in all other cases, unless the veteran died in service 
or was discharged for 
a 
service-connected disability 
after 
that 
date. 
"Vietnam 
War" 
means 
the 
period 
between August 5, 1964 and May 7, 1975 and the period 
beginning on February 28, 
1961 and ending on May 7, 
1975 
in the 
case 
of 
a 
veteran who 
served in the 
Republic of Vietnam during that period. 
"Persian Gulf 
War" means service on active duty on or after August 7, 
1990 and before or on the date that the United States 
Government recognizes as the end of that war period; or 
(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. 
The 
exemptions 
provided in this paragraph apply to 
the 
property of that veteran, including property held in joint 
tenancy with that veteran's spouse or held in a revocable 
living 
trust 
for 
the 
benefit 
of 
that 
veteran. 
The 
exemptions provided in this paragraph also apply to the 
ownership interest of that veteran in a cooperative housing. 
entity. 
Sec. 2. 36 MRSA §653, sub-§I, 1I11C-l and D, 
1995, 
c. 
368, Pt. 
CCC, 
§2 
and affected by 
amended to read: 
as amended by PL 
§11, 
are further 
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. 
The exemption provided in this paragraph is in lieu of any 
exemption under paragraph C to which the veteran may be 
eligible 
and 
applies 
to 
the 
property of 
that veteran, 
including property held in joint tenancy with that veteran's 
spouse or held in a revocable living trust for the benefit 
of that veteran. 
The exemption provided in this paragraph 
also applies to the ownership interest of that veteran in a 
cooperative housing entity. 
D. 
The estates up to the just value of $5,000, having a 
taxable situs in the place of residence, of the unremarried 
widow 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 
minor child of a veteran. 
The estates up to the just value of $5,000, having a taxable 
situs in the place of residence, of the mother of a deceased 
veteran 
who 
is 
years 
of 
age 
or 
older 
and 
is 
an 
unremarried 
widow 
who 
is 
in 
receipt 
of 
a 
pension 
or 
compensation 
from 
the 
Federal 
Government based upon 
the 
service-connected death of her child. 
The 
exemptions provided in this paragraph apply to the 
property of an unremarried widow, minor child or mother of a 
deceased veteran, 
including property held in a 
revocable 
living trust for the benefit of that unremarried widow, 
minor child or mother of a deceased veteran. 
The exemptions 
provided in this paragraph also apply to 
the 
ownership 
interest of an unremarried widow, minor child or mother of a 
deceased veteran in a cooperative housing entity. 
Sec. 3. 36 MRSA §653, sub-§ 1, tn-I, as amended by PL 2001, c . 
396, §13, is further amended to read: 
D-l. 
The estates up to the just value of $47,500, having a 
taxable situs in the place of 
residence, 
for specially 
adapted housing units, of veterans who served in the Armed 
Forces of the United States during any federally recognized 
war period, including the Korean Campaign, the Vietnam War 
and the Persian Gulf War, and who are paraplegic veterans 
within the meaning of 38 United States Code, Chapter 2l, 
Section 2101, 
and who 
received a 
grant from the United 
States 
Government 
for 
any 
such 
housing, 
or 
of 
the 
unremarried widows 
of 
such veterans. 
A veteran of 
the 
Vietnam War must have served on active duty for a period of 
more 
than 
days, 
any part 
of 
which 
occurred after 
February 27, 1961 and before May 8, 1975 in the case of a 
veteran who served in the Republic of Vietnam during that 
period and after August 4, 1964 and before May 7, 1975 in 
all other cases, unless the veteran died in service or was 
discharged for 
a 
service-connected disability after that 
date. 
"Vietnam War" means the period between August 5, 1964 
and May 7, 
1'975 and the period beginning on February 28, 
1961 and ending on May 7, 1978 in the case of a veteran who 
served in the 
Republic 
of 
Vietnam 
during 
that period. 
"Persian Gulf War" means service on active duty on or after 
August 7, 1990 and before or on the date that the United 
States Government recognizes as the end of that war period. 
The exemption provided in this paragraph applies to the 
property of the veteran including property held in joint 
tenancy with a spouse or held in a revocable living trust 
for the benefit of that veteran. 
The exemption provided in 
this paragraph also applies to the ownership interest of the 
veteran in a cooperative housing entity. 
Sec. 4. 36 MRSA §653. sub-§l. 1f1fD-2 and D-3. 
1995, 
c. 
368, 
Pt. 
CCC, 
§4 
and affected by 
amended to read: 
as amended by PL 
§ll, are further 
0-2. 
The estates up to the just value of $7,000, having a 
taxable situs in the place of residence of the unremarried 
widow or minor child of any veteran who would be entitled to 
an exemption under paragraph C-l, if living, or who is in 
receipt of 
a 
pension 
or 
compensation 
from 
the 
Federal 
Government as the widow or minor child of a veteran, and who 
is the unremarried widow or minor child of a veteran who 
served during any federally recognized war period during or 
before World War I. 
The exemption provided in this paragraph is in lieu of any 
exemption under paragraph 0 
to which the person may 
be 
eligible 
and 
applies 
to 
the 
property 
of 
that 
person, 
including property held in a revocable living trust for the 
benefit of that person. 
The exemption provided in this 
paragraph also applies to the ownership interest of that 
person in a cooperative housing entity. 
0-3. 
The estates up to the just value of $7,000, having a 
taxable situs in the place of residence of the mother of a 
deceased veteran who is 62 years of age or older and is an 
unremarried 
widow 
who 
is 
in 
receipt 
of 
a 
pension 
or 
compensation 
from 
the Federal 
Government based 
upon the 
service-connected death of her child and who is receiving 
the pension or 
compensation 
from 
the 
Federal 
Government 
based upon the service-connected death of her child during 
any federally recognized war period during or before World 
War I. 
The exemption provided in this paragraph is in lieu of any 
exemption under paragraph D to which the person may 
be 
eligible 
and 
applies 
to 
the 
property 
of 
that 
person, 
including property held in a revocable living trust for the 
benefit of that person. 
The 
exemption provided in this 
paragraph also applies to the ownership interest of that 
person in a cooperative housing entity. 
SUMMARY 
This bill applies the property tax exemption for veterans to 
veterans or certain members of their family who have an ownership 
interest in a cooperative housing entity_