An Act To Improve Maine Veterans' Property Tax Exemptions
Maine Legislature, Session 126, LD 1226
Committee: Taxation
Sponsors: CLEVELAND, HILL, LIBBY
Amends: 36 MRSA §653

Legislative Document 
No. 1226 
S.P. 424 
In Senate, March 26, 2013 
An Act To Improve Maine Veterans' Property Tax Exemptions 
Reference to the Committee on Taxation suggested and ordered printed. 
DAREK M. GRANT 
Secretary of the Senate 
Presented by Senator CLEVELAND of Androscoggin. 
Cosponsored by Senator HILL of York and 
Representative: LIBBY of Lewiston. 
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, 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 exemption provided in this paragraph apply applies 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, ¶C-1, as amended by PL 1995, c. 368, Pt. CCC, 
§2 and affected by §11, is further amended to read: 
C-1.  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 during 
any federally recognized war period during or before World War I and who would be 
eligible for an exemption under paragraph C. 
The exemption provided in this paragraph is in lieu of any exemption under 
paragraph C to which the veteran may be eligible and applies 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. 3.  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, 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 property tax exemption to a veteran of the Armed Forces of 
the United States but only if the veteran served during a federally recognized war period 
or was disabled during active military service.  The amount of the exemption varies 
depending on when the veteran served and whether the veteran is a paraplegic.  This bill 
removes the requirement that the veteran must have served during a federally recognized 
war period, making the exemption available to all veterans of the Armed Forces of the 
United States.  This bill does not change the amounts of the exemption or the other 
qualifying conditions.