An Act To Provide Property and Excise Tax Relief to Disabled Maine Veterans
Maine Legislature, Session 123, LD 2099
Committee Amendment CA_A_H856 (House)
Amends: 36 MRSA §653

COMMITTEE AMENDMENT 'f+" to H.P. 1485, L.D. 2099, Bill, "An Act To 
Provide Property and Excise Tax Relief to Disabled Maine Veterans" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Provide Property Tax Relief to Maine Veterans' 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §653, sub-§l, ~C, as amended by PL 2007, c. 240, Pt. PPPP, 
§ 1, is further amended to read: 
C. The estates up to the just value of $€r,OOG $7,000, having a taxable situs in the 
place of residence, of veterans who served in the Armed Forces of the United States: 
(I) 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 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT • p" t. H.P. 1485. L.D. 2099 
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 2007, c. 240, Pt. PPPP, 
§2, is further amended to read: 
D. The estates up to the just value of $6,()00 $7,000, 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 $7,000, 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. 
Sec. 3. 36 MRSA §653, sub-§l, ~-1, as amended by PL 2007, c. 437, §7 and 
affected by §22, is further amended to read: 
0-1. The estates up to the just value of $50,000 $55,000, 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 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, and who are 
paraplegic veterans within the meaning of 38 United States Code, Chapter 21, 
Section 210 1, and who received a grant from the United States Government for any 
such housing, or of the unremarried widows or widowers of those veterans. 
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. 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 ofthat veteran. 
Sec. 4. Application. This Act applies to property tax years beginning on or after 
April 1, 2009.' 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT.~ " 10 H.P. 1485, L.D. 2099 
SUMMARY 
This amendment increases the general property tax exemption for veterans who 
served during federally recognized war periods from $6,000 to $7,000 and the exemption 
for paraplegic veterans from $50,000 to $55,000. 
The amendment also removes 
provisions from the bill providing an excise tax exemption for permanently and totally 
disabled veterans. 
FISCAL :'-tUTE REQURED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/25/08 Mac.. 
LD 2099 
LR 3303(02) 
An Act To Provide Property and Excise Tax Relief to Disabled Maine Veterans 
Fiscal Note for Bill as Amended by Committee Amendment "A" 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
2007-08 
$0 
$0 
2008-09 
$0 
$0 
Projections 
2009-10 
$352,058 
$352,058 
Projections 
2010-11 
$370,859 
$370,859 
The estimated cost to reimburse municipalities for 50% of the property tax revenue loss that results from increasing 
the veterans' property tax exemption to $7,000 is estimated to be $333,715 in fiscal year 2009-10 and $352,058 in 
fiscal year 2010-11. 
LR3303(02) - Fiscal Note - Page I of I