An Act To Amend the Homestead Exemption for Certain Veterans To Include Certain Military Personnel Stationed at Guantanamo Bay Referenc(;! to the Committee on Taxation suggested and ordered printed. 26,2009 17/~ 1J7. 71ltJ£;:?bwl
Maine Legislature, Session 124, LD 1213
Committee: Taxation
Sponsors: GILES, SCHNEIDER, AUSTIN, COHEN, STRANG BURGESS
Amends: 36 MRSA §653

MAINE STATE LEGISLATURE 
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124thMAI E LEGISLATURE 
Legislative Document 
No. 1213 
H.P.838 
House of Representatives, 
An Act To Amend the Homestead Exemption for Certain Veterans 
To Include Certain Military Personnel Stationed at Guantanamo 
Bay 
Referenc(;! to the Committee on Taxation suggested and ordered printed. 
26,2009 
'17/~ 1J7. 71ltJ£;:?bwl 
Presented by Representative GILES of Belfast. 
Cosponsored by Senator SCHNEIDER of Penobscot and 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: AUSTIN of Gray, COHEN of Portland, MacDONALD of Boothbay, 
STRANG BURGESS of Cumberland. 
Printed on recycled pilpcr 
. 10 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §653, sub-§l, CffC, as amendedby PL.2007, c.240, Pt. PPPP, 
§ 1, 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, 6fveterans who served in the Anned Forces of the United States: 
(1) During any federally' recognized war period, including the Korean Campaign, 
the Vietnam War, the Persian Gulf War and the periods from January 4, 1961 to 
February 6, 1 964 for military personnel who were stationed at the military base at 
Guantanamo Bay, Cuba and August 24, 1982 to July 31, 1984 and December 20, 
198.9 to January 31, 1990, or who were awarded the Anned 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 ofthe 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 recogriizes 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 Goverrtment 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. Application. This Act applies to tax years beginning on or after April 1, 
2009. 
SUMMARY 
Current law provides a $6,000 property tax exemption to veterans of certain wars or 
. 
conflicts . 
. 32 
This bill adds to the list of veterans eligible to receive the property tax exemption 
those military personnel who were stationed at the military base at GuantanamoBay, 
Cuba from January 4, 1961, the date Cuba and the United States formally broke off 
relations, and February 6, 1964, the date on which the military base became self-
. sufficient and ceased to rely on the Cuban government for water and supplies. 
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