An Act To Increase the Property Tax Exemption for Veterans
Maine Legislature, Session 123, LD 0172
Committee: Taxation
Sponsors: NASS, GOULD, HOLMAN, LANSLEY, PATRICK, TARDY, TUTTLE, PLOWMAN, ROSEN
Amends: 36 MRSA §653

Legislative Document 
No. 172 
H.P.154 
House of Representatives, January 16,2007 
An Act To Increase the Property Tax Exemption for Veterans 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative NASS of Acton. 
Cosponsored by Senator NASS of York and 
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MILLICENT M. MacFARLAND 
Clerk 
Representatives: GOULD of South Berwick, HOLMAN of Fayette, LANSLEY of Sabattus, 
PATRICK of Rumford, TARDY of Newport, TUTTLE of Sanford, Senators: PLOWMAN of 
Penobscot, ROSEN of Hancock. 
Prmteu on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §653, sub-§l, ~C, as amended by PL 2005, c. 519, Pt. MMM, 
§ 1 and as affected by §2, is further amended to read: 
C. 
The estates up to the just value of ~ 
$6,000, having a taxable situs in the 
place of residence, of veterans who served in the Armed Forces ofthe United States: 
(1) 
During any federally recognized war period, including the Korean 
Campaign, the Vietnam War, the Persian Gulf War and the periods from August 
24, 1982 to July 31,1984 and December 20,1989 to January 31,1990, or who 
were awarded the Armed Forces Expeditionary Medal, 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 180 days, any part of 
which occurred after February 27, 1961 and before May 8, 1975 unless the 
veteran died in service or was discharged for a service-connected disability after 
that date. "Persian Gulf War" means service on active duty on or after August 2, 
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-§l, ~, as amended by PL 2003, c. 702, § 1, IS 
further amended to read: 
D. 
The estates up to the just value of $5,000 $6,000, 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 ~ 
$6,000, having a taxable situs in the place 
of residence, of the 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 that parent's 
child. 
The exemptions provided in this paragraph apply to the property of an unremarried 
widow or widower or minor child or parent of a deceased veteran, including property 
held in a revocable living trust for the benefit of that unremarried widow or widower 
or minor child or parent of a deceased veteran. 
• 
SUMMARY 
This bill increases the property tax exemption for post-World War I veterans and 
their eligible survivors from $5,000 to $6,000.