An Act To Provide a Property Tax Exemption to All Veterans of the United States Armed Forces
Maine Legislature, Session 121, LD 0643
Committee: Taxation
Sponsors: LEDWIN, DOUGLASS, ROTUNDO, BLANCHETTE, BOWLES, CLARK, DUPREY, HEIDRICH, JOY, LORING, TREADWELL
Amends: 36 MRSA §653

Legislative Document 
No. 643 
H.P.473 
House of Representatives, February 11, 2003 
An Act To Provide a Property Tax Exemption to All Veterans of the 
United States Armed Forces 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative LEDWIN of Holden. 
71/~1?7·md£~ 
MILLICENT M. MacFARLAND 
Clerk 
Cosponsored by Senators: DOUGLASS of Androscoggin, ROTUNDO of Androscoggin and 
Representatives: BLANCHETTE of Bangor, BOWLES of Sanford, CLARK of Millinocket, 
DUPREY of Hampden, HEIDRICH of Oxford, JOY of Crystal, LORING of the Penobscot 
Nation, TREADWELL of Carmel. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §653, sub-§1. ,C, as amended by PL 1999, c. 
462, §2, is repealed and the following enacted in its place: 
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 if the 
veteran: 
(1) 
Served for a period of at least 2 years and is at 
least 62 years of age; or 
(2) 
Is 
receiving any form of pension or compensation 
from the United States Government for total disability, 
service-connected or nonservice-connected, as a veteran. 
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. 
Sec. 2. 36 MRSA §653~ sub-§1. 'D-l, 
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 
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aBe-~£€-~~~-G~~~-Wa~T for a period of at least 2 years 
and who are paraplegic veterans wi thin 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 
of 
such 
veterans. 
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The 
exemption 
provided 
in 
this 
Page l-LR0800(1) 
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. 
SUMMARY 
This bill amends the $5,000 property tax exemption provided 
to a veteran who served in the Armed Forces of the United States 
to remove the eligibility requirements that the veteran served 
during a federally recognized war period or that the veteran be 
totally disabled. 
Under this bill, a veteran of the Armed Forces 
of the United States is eligible to 
receive 
a 
property tax 
exemption if the veteran served at least 2 years and has reached 
the age of 62 or the veteran is totally disabled. 
This 
exemption 
to remove 
Forces of 
period. 
bill also 
amends 
the 
current 
$47,500 
property 
tax 
for specially adapted housing for paraplegic veterans 
the requirement that the veteran served in the Armed 
the United States during a 
federally recognized war