An Act
Maine Legislature, Session 122, LD 0074
Committee Amendment CA_A_H529 (House)
Amends: 36 MRSA §653

COMMITTEE AMENDMENT "A" to H.P. 70, L.D. 74, Bill, 
To Increase the Property Tax Exemption for Veterans" 
"An Act 
Amend the bill by striking out the title and substituting 
the following: 
• An Act To Increase Eligibility for the Property Tax Exemption 
for Veterans" 
Further amend the bill by striking out everything after the 
enacting clause and before the summary and inserting in its place 
the fOllowing: 
. Sec. 1. 36 MRSA §653, sub-§I, ~C, 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 
perioc1, 
including the Korean Campaign, the Vietnam War aneL 
the 
Persian Gulf War and the periods from August 24, 1982 
to July 31, 1984 and December 20, 1989 to January 31-L 
1990, 
or 
who 
were 
awarded 
the 
Armed 
Forces 
Expedi tionary Medal, when they have reached the age of 
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-~R€-~~4r~-a-veteFan-wRe-~~~~~~~~-Rep~b~ie-ef 
Page l-LR0047(3) 
COMMITTEE AMENDMENT 
~ 
..,:~" 
~ 
COMMITTEE AMENDMENT "A" to H.P. 70, L.D. 74 
Vie~Ha~-aHe-~~~€~-~~-~-~~~~~-May-1r-l9+9 
iH-~~-~~~-easesT unless the veteran died in service 
or was discharged for 
a 
service-connected disability 
after 
that 
date. 
!!V:ie~H~--W;;H-.!.'---i1le-an&---I::he---peFieEl 
ae~weeH-~--~r-l~&4-~£4-~-1r-±~+§-~-I::he--peFiee 
ae~iHHiH~-~-Fee£Ha£Y-~r-~~~~--a&G-~~-~H-~-+T 
19+9--iH--&~-~-~~-~-~~~-~~-£€~¥€4--:iH--~he 
Repaelie -e.f--V-:i-e-t-nam- -du-r-Hlg--&aa-&-pe£iee... 
lOPe r sian Gulf 
War" means service on active duty on or after August 1-
~, 
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.' 
SUMMARY 
This 
amendment 
strikes 
and 
amendment 
expands eligibility for 
veterans of certain conflicts that 
the exemption. 
replaces 
the 
bill. 
This 
property tax exemptions 
to 
do not currently qualify for 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
• 
I 
• 
Approved: 05118/05 frac 
Net Cost (Savings) 
General Fund 
l 
.-.-. 
. 
A1IO 
LD74 
LR 0047(03) 
An Act To Increase the Property Tax Exemption for Veterans 
Fiscal Note for Bill as Amended by Committee Amendment ,A, 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
2005-06 
2006-07 
2007-08 
$0 
$17,500 
$19,250 
Appropriations/Allocations 
General Fund 
$0 
$17,500 
$19,250 
Fiscal Detail and Notes 
Projections 
2008-09 
$21,175 
$21,175 
Maine Revenue Services will require a General Fund appropriation of$17,500 in fiscal year 2006-07 to reimburse 
municipalities for 50% of the property tax revenue loss due to the increase in the property tax exemption for certain 
veterans. 
LR0047(3) - Fiscal Note - Page 1 of 1