An Act to Increase the Property Tax Exemption for Veterans
Maine Legislature, Session 121, LD 0001
Committee: Taxation
Sponsors: PINEAU
Amends: 36 MRSA §653

12lst MAINE LEGISLATURE 
Legislative Document 
No.1 
H.P.8 
House of Representatives, January 8, 2003 
An Act to Increase the Property Tax Exemption for Veterans 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative PINEAU of Jay. 
Printed on recycled paper 
--;r;~ /J1. 771~ 
Mll..LICENJ' M. MacFARLAND 
Clerk 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §653, sub-§ 1, lrC, as amended by PL 1999, c. 
462, §2, is further amended to read: 
C. 
The estates up to the 3-y.st: value of 
$9 T GGG 
$10,000, 
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 Gulf War, when they have reached the age of 62 
years 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 per iod 
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. 
Sec. 2. 36 MRSA §653, sub-§1, 1r1rC-1 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 3-y.st: value of $1 T GGG $10,000, 
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. 
, ,. 
D. 
The estates up to the 
j~st value of $eTQQQ 
$10,000, 
having a taxable situs in the place of residence, of the 
unremarried widow or the 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 the minor child of a veteran. 
The estates up to the j~st value of $STQQQ $10,000, 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. 
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. 
Sec. 3. 36 MRSA §653, sub-§l, 1fD-l, as amended by PL 200L c. 
396, §13, is further amended to read: 
D-1. 
The estates up to the 
j~st 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 duri,ng 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 bet.veen August 5, 1964 
and May 7, 1975 and the period begi.nning 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. 4. 36 MRSA §653, sub-§l, ~~D-2 and D-3, 
1995, 
c. 
368, Pt. 
CCC, 
§4 
and affected by 
amended to read: 
as amended by PL 
§11, 
are further 
D-2. 
The estates up to the 
3-l:I.S1= value of $+rGGG $10, 000, 
having a taxable situs in the place of residence of the 
unremarried widow or the 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 the minor child 
of a veteran, and who is the unremarried widow or 
child 
of 
a 
veteran 
who 
served 
during 
any 
recognized war period during or befo~e World War I. 
the minor 
federally 
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 ~n a revocable living trust for the 
benefit of that person. 
D-3. 
The estates up to the 
3-l:I.S1= value of $+rGGG $10,000, 
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 upcn 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. 
Sec. 5. 36 MRSA §653, sub-§L 1K, as amended by PL 1975, c. 
550, §4, is repealed. 
SUMMARY 
This bill amends the law governing property tax exemptions 
for veterans by changing the amount to a fixed rate of $10,000 
and to eliminate just value as a basis for arriving at the amount 
of the exemption. 
Under this bill, the estates of veterans will 
be exempt from property tax up to the value of $10,000.