An Act To Raise the Property Tax Exemption for Veterans
Maine Legislature, Session 124, LD 0071
Committee: Taxation
Sponsors: NASS, NUTTING, CHASE, CLARK, FITTS, FLETCHER, WHEELER, COURTNEY, HASTINGS
Amends: 36 MRSA §653

FIRST P~GULAR SESSIO~~=2009 
Legislative Document 
No. 71 
H.P.60 
House of Representatives, January 7,2009 
An Act To Raise 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 NUTTING of Androscoggin and 
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MILLICENT M. MacFARLAND 
Clerk 
Representatives: CHASE of Wells, CLARK of Millinocket, FITTS of Pittsfield, FLETCHER 
of Winslow, WHEELER of Kittery, Senators: COURTNEY of York, HASTINGS of Oxford, 
NASS of York. 
Printed IlII rL'\':~ t.:h:d I'iljll..'r 
1: 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §653, sub-§l, E[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 ~ 
$7,000, 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 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 wh ich 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, ,0, as amended by PL 2007, c. 240, Pt. PPPP, 
§2, is further amended to read: 
D. The estates up to the just value of ~ 
$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 ~ 
$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. 
Page I - 124LR0217(Ol)-1 
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SUMMARY 
This bill increases the property tax exemption for post-World War I veterans and 
their eligible survivors from $6,000 to $7,000 to match the exemption given to veterans 
of World War I and earlier wars.