An Act To Provide Equity in Veterans' Property Tax Exemptions
Maine Legislature, Session 121, LD 1746
Committee: Taxation
Sponsors: HATCH, BLISS, CRAVEN, LEMOINE, SA VIELLO, SIMPSON, SMITH, SUSLOVIC
Amends: 36 MRSA §653

MAINE STATE LEGISLATURE 
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l2lst MAINE LEGISLATURE 
Legislative Document 
No. 1746 
H.P.1268 
House of Representatives, December 22, 2003 
An Act To Provide Equity in Veterans' Property Tax Exemptions 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Received by the Clerk of the House on December 17,2003. Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401. 
Presented by Representati ve THOMPSON of China. 
Cosponsored by Senator HATCH of Somerset and 
/Jf~ 
m.11!Q£~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: BLISS of South Portland, CRAVEN of Lewiston, LEMOINE of Old Orchard 
Beach, McGOWAN of Pittsfield, SA VIELLO of Wilton, SIMPSON of Auburn, SMITH of 
Monmouth, SUSLOVIC of Portland. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. I. 36 MRSA §653, sub-§I, 1[D, as amended by PL 1995, c. 
368, Pt. CCC, §2 and affected by §ll, is further amended to read: 
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 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 $5,000, having a taxable 
situs in the place of residence, of the 
ffie~Re~ 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 Re~ that parent's child. 
The 
exemptions 
provided in this paragraph apply to 
the 
property of an unremarried widowT or widower or minor child 
or mother of a deceased veteran, including property held in 
a revocable living trust for the benefit of that,unremarried 
widowT or widower or minor child or 
ffie~ae~ parent of 
a 
deceased veteran. 
Sec. 2. 36 MRSA §653, sub-§I, 1[D-I, as amended by PL 2001, c. 
396, §13, is further amended to read: 
D-1. 
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 21, 
Section 2101, 
and who 
received a 
grant from the United 
States 
Government 
for 
any 
such 
housing, 
or 
of 
the 
unremarried widows or widowers of such veterans. 
A veteran 
of the Vietnam War must have served on active duty for a 
period of more than 180 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, 
1975 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. 
Sec. 3. 36 MRSA §653, sub-§l, 'D-2, as amended by PL 1995, c. 
368, Pt. CCC, §4 and affected by §ll, is further amended to read: 
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-l. 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. 
The exemption provided in 
exemption under paragraph 
eligible 
and 
applies 
to 
including property held in 
benefit of that person. 
this paragraph is in lieu of any 
D to which the person may 
be 
the 
property 
of 
that 
person, 
a revocable living trust for the 
SUMMARY 
The 
purpose 
of 
this bill is 
to 
extend to 
widowers 
of 
veterans the 
same property tax exemptions that are currently 
provided to widows of veterans. 
The bill also extends to fathers 
of veterans the same property tax exemptions that are currently 
provided to mothers of veterans.