An Act To Extend the Veterans' Property Tax Exemption to Veterans Who Served in Iraq or Afghanistan
Maine Legislature, Session 126, LD 1696
Committee: Taxation
Sponsors: FOWLE, PATRICK, BERRY, BOLAND, BRIGGS, CHENETTE, COOPER, DILL, EVES, GATTINE, GILBERT, GRANT, HICKMAN, KORNFIELD, LONGSTAFF, MARKS, MASTRACCIO, NADEAU, SAUCIER, SHORT, VEROW, WERTS
Amends: 36 MRSA §653

Legislative Document 
No. 1696 
H.P. 1220 
House of Representatives, January 7, 2014 
An Act To Extend the Veterans' Property Tax Exemption to 
Veterans Who Served in Iraq or Afghanistan 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Reference to the Committee on Taxation suggested and ordered printed. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative FOWLE of Vassalboro. 
Cosponsored by Senator PATRICK of Oxford and 
Representatives: BERRY of Bowdoinham, BOLAND of Sanford, BRIGGS of Mexico, 
CHENETTE of Saco, COOPER of Yarmouth, DILL of Old Town, Speaker EVES of North 
Berwick, GATTINE of Westbrook, GILBERT of Jay, GRANT of Gardiner, HICKMAN of 
Winthrop, KORNFIELD of Bangor, LONGSTAFF of Waterville, MARKS of Pittston, 
MASTRACCIO of Sanford, McCABE of Skowhegan, NADEAU of Winslow, SAUCIER of 
Presque Isle, SHORT of Pittsfield, VEROW of Brewer, WERTS of Auburn. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §653, sub-§1, ¶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 $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 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, Operation Enduring 
Freedom, Operation Iraqi Freedom and Operation New Dawn, 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-§1, ¶D-1, as amended by PL 2007, c. 437, §7 and 
affected by §22, is further amended to read: 
D-1.  The estates up to the just value of $50,000, 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, 
Operation Enduring Freedom, Operation Iraqi Freedom and Operation New Dawn, 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 2101, 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 of that veteran. 
SUMMARY 
Current law provides a $6,000 property tax exemption and a $50,000 property tax 
exemption for specially adapted housing units of veterans of a federally recognized war 
period, including the Korean Campaign and the Persian Gulf War.  This bill specifies that 
the property tax exemptions also apply to veterans of Operation Enduring Freedom, 
Operation Iraqi Freedom and Operation New Dawn.