An Act Concerning the Taxation of Property Owned by Certain Veterans' Organizations 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 §652, sub-§I, 1(E, as amended by PL 1979, c. 467, §4, is further amended to read: E. The real estate and personal property owned aBsL occupied and used for their own purposes by posts of the American Legion, Veterans of Foreign Wars, American Veterans e~-~~~~r-**, Grand Army of the Republic, Sons of Union Veterans of the Civil War, Spanish War Veterans, Disabled American Veterans and Navy Clubs of the U.S.A.T-whieh-shal± se that are used solely by those organizations for meetings, ceremonials or instruction or to further the charitable activities of the organization, including all facilities appurtenant to such use and used in connection therewith. *f aBy-~~~~-6ha±±-~--se-~-iB-~~~-eB~ire~y-~~--~he6e p~rpe6e6T-~-~~~-&e-~seQ-~~-pa~~-fer-~~~~-aBa iR-~~--~~-~£y-~~--p~rpe6eT-~~~~-&ha~~-e£~y-~-e~ ~he-paE~-~6eQ-fer-~hese-p~rpe6esT If an organization is not the sole occupant of the property, the exemption granted Page l-LR1944(2) COMMITTEE AMENDMENT
Maine Legislature, Session 122, LD 0791
Committee Amendment CA_A_S299 (Senate)
Amends: 36 MRSA §652

COMMITTEE AMENDMENT "A, 
Act Concerning the Taxation 
Organizations Are Housed" 
to S.P. 258, L.D. 791, 
of Buildings 
in Which 
Bill, "An 
Nonprofit 
Amend the bill by striking out the title and substituting 
the following: 
'An Act Concerning the Taxation of Property Owned by Certain 
Veterans' Organizations' 
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 §652, sub-§I, 1(E, as amended by PL 1979, c. 
467, §4, is further amended to read: 
E. 
The 
real 
estate 
and 
personal 
property 
owned 
aBsL 
occupied and used for their own purposes by posts of the 
American Legion, Veterans of Foreign Wars, American Veterans 
e~-~~~~r-**, Grand Army of the Republic, Sons of Union 
Veterans of the Civil War, Spanish War Veterans, Disabled 
American Veterans and Navy Clubs of the U.S.A.T-whieh-shal± 
se that are used solely by those organizations for meetings, 
ceremonials or instruction or to further the charitable 
activities of the organization, 
including all facilities 
appurtenant to such use and used in connection therewith. *f 
aBy-~~~~-6ha±±-~--se-~-iB-~~~-eB~ire~y-~~--~he6e 
p~rpe6e6T-~-~~~-&e-~seQ-~~-pa~~-fer-~~~~-aBa 
iR-~~--~~-~£y-~~--p~rpe6eT-~~~~-&ha~~-e£~y-~-e~ 
~he-paE~-~6eQ-fer-~hese-p~rpe6esT If an organization is not 
the sole occupant of the property, the exemption granted 
Page l-LR1944(2) 
COMMITTEE AMENDMENT 
~"IJ~' 
COMMITTEE AMENDMENT .~. to S.P. 258, L.D. 791 
under this paragraph applies only to that portion of the 
property owned, occupied and used by the organization for 
its purposes. 
Further conditions to the right of exemption are that: 
(1) 
Ne A director, trustee, officer or employee of any 
organization claiming exemption shall may not receive 
directly or indirectly any pecuniary profit from the 
operation thereof, 
excepting 
reasonable 
compensation 
for services in effecting its purposes or as a proper 
beneficiary of its purposes; 
(2) 
All profits derived from the operation thereof and 
the proceeds from the sale of its property are devoted 
exclusively to the purposes for which it is organized; 
and 
( 3) 
The 
institution, 
organization 
or 
corporation 
claiming exemption under this subsection shall file 
with the tax assessors upon their request a report for 
its preceding fiscal year in such detail as the tax 
assessors may reasonably require. 
Sec. 
2. 
Appropriations 
and 
allocations. 
appropriations and allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, 
DEPARTMENT OF 
Veterans Organization Tax Reimbursement (new) 
The 
Initiative: 
Provides funds to 
of the estimated revenue loss. 
reimburse municipalities 
GENERAL FUBD 
All Other 
GENERAL FUND TOTAL 
SUMMARY 
2005-06 
$0 
$0 
following 
for 50°-0 
2006-07 
$318,750 
$318,750' 
This amendment strikes and replaces the bill, changes the 
title of the bill and expands the property tax exemption for 
veterans organizations to apply to property owned, occupied and 
used by those organizations to further charitable purposes. 
If a 
portion of the property is used solely for purposes not related 
COMMITTEE AMENDMENT 
\.f~.J:O' 
COMMITTEE AMENDMENT All to S.P. 258, L.D. 791 
to 
the 
veterans' 
property tax. 
The 
allocations section. 
organization, 
that 
amendment also adds 
portion is 
subject 
an appropriations 
FISCAL NOTE REQUIRED 
(See attached) 
to 
and 
COMMITTEE AMENDMENT 
Approved: 05124/05 frac:.. 
LD791 
LR 1944(02) 
An Act Concerning the Taxation of Buildings in Which Nonprofit Organizations Are Housed 
Fiscal Note for Bill as Amended by Committee Amendment An 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Fiscal Detail and Notes 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal NQte 
2005-06 
$0 
$0 
2006-07 
$318,750 
$318,750 
Projections 
2007-08 
$334,688 
$334,688 
Projections 
2008-09 
$351,422 
$351,42~ 
This bill includes a General Fund appropriation 0[$318,750 in fiscal year 2006-07 for Maine Revenue Services to 
reimburse municipalities for 50% of the estimated revenue loss associated with this expanded exemption. 
LR1944(2) - Fiscal Note - Page 1 of 1