An Act To Remove the 180-day Active Duty Requirement for the Property Tax Exemption for Vietnam Veterans
Maine Legislature, Session 127, LD 0170
Committee: Taxation
Sponsors: NADEAU, DUTREMBLE, CAMPBELL, FREDETTE, HANINGTON, LONGSTAFF, MARTIN, SAUCIER, SHORT, DILL
Amends: 36 MRSA §653

Legislative Document 
No. 170 
H.P. 128 
House of Representatives, January 27, 2015 
An Act To Remove the 180-day Active Duty Requirement for the 
Property Tax Exemption for Vietnam Veterans 
Reference to the Committee on Taxation suggested and ordered printed. 
ROBERT B. HUNT 
Clerk 
Presented by Representative NADEAU of Winslow. 
Cosponsored by Senator DUTREMBLE of York and 
Representatives: CAMPBELL of Orrington, FREDETTE of Newport, HANINGTON of 
Lincoln, LONGSTAFF of Waterville, MARTIN of Sinclair, SAUCIER of Presque Isle, 
SHORT of Pittsfield, Senator: DILL of Penobscot. 
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 2013, c. 471, §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, 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 2013, c. 471, §2, 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, 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 property tax exemption to a veteran of the Vietnam War as 
long as the veteran served on active duty for at least 180 days during the period between 
February 27, 1961 and May 8, 1975. 
This bill repeals that limitation.