An Act To Amend the Veterans Homestead Exemption To Include Certain Medal Winners
Maine Legislature, Session 124, LD 1149
Committee: Taxation
Sponsors: PERRY, CAIN, CROCKETT, KNIGHT, PINGREE, TRINWARD, VALENTINO
Amends: 36 MRSA §653

, 
Legislative Document 
No. 1149 . 
H.P.793 
House of Representatives, March 23, 2009 
An Act To Amend the Veterans Homestead Exemption To Include 
Certain Medal Winners 
Reference to the Committee on Taxation suggested and ordered printed. 
'7r4~ 
1I1.1i!IIC~b'ul 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative CORNELL du HOUX of Bnmswick. 
Cosponsored by Senator PERRY of Penobscot and 
Representatives: CAIN of Orono, CROCKETT of Bethel, KNIGHT of Livermore Falls, 
Speaker PINGREE of North Haven, TRINWARD of Waterville, VALENTINO of Sa co, 
. WATSON of Bath, Senator: NASS o[York. 
Prihlt!tl ll.n reqclcd pap..:'r 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §653, sub-§l, ene, as amended by PL 2007, c. 240, Pt. PPPP, 
§ 1, is further amended to read: 
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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 of the United States: . 
(1) During any federally recognized·~ar 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 th~ have reached the age qf 62 
years or the Global War on Terronsm Expeditionary Medal, the Iraq Campaign 
Medal or the Afghanistan Campaign Medal or when they are receiving any form 
of pension or compensation from the United States Goveinment 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 ot 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. Application. This Act applies to property tax years beginning on or after 
April 1, 2009. 
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SUMMARY 
Current law provides a ·$6,000 property tax exemption to veterans of certain wars or 
conflicts or who were awarded the Armed Forces Expeditionary Medal once those 
veterans have reached 62 years of age or receive any form of pensi~n or compensation 
from the United States Governrrient for total disability as a veteran. 
. 
This bill adds to the list of veterans eligible to receive the property tax exemption 
those soldiers who were awarded the Global War on Terrorism .Expeditionary Medal, 
. 36 
which is authorlzed for soldiers who deployed abroad for service in the Global War on 
Terrorisrri Operations on or after September 11,2001, the Iraq Campaign· Medal, which is 
authorized for soldiers who deployed to Iraq in direct support of Operation Iraqi Freedom 
on or after March 19,2003 or the Afghanistan Campaign Medal, which is authorized for 
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soldiers who deployed to Afghani!,;tan in direct SUpp0l1 of Operation Enduring Freedom 
on or after September 11, 2001. 
This bill also removes the requirement that the veteran attain the age of 62 before 
being eligible to receive the prope11y tax exemption.