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 Amendment CA_A_H15 (House)

COMMITTEE AMENDMENT "A" to H.P. 128, LD. 170, Bill, "An Act To 
Remove the 180-day Active Duty Requirement for the Property Tax Exemption for 
Vietnam Veterans" 
Amend the bill in section 1 in paragraph C by striking out all of subparagraph (I) 
(page 1, lines 6 to 19 in L.D.) and inserting the following: 
'( 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 
vAlich occurred after February 27, 1961 and before May 8, 1975 lIDless the 
veteran died in service or was discharged for a service coneeeted disability after 
that date. "Persian GulfWar" 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' 
Amend the bill in section 2 by striking out all of paragraph D-l (page 1, lines 29 to 
and page 2, lines 1 to 3 in L.D.) and inserting the following: 
'D-l. 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 of38 United States Code, Chapter 21, Section 2101, and 
COMMITTEE AMENDMENT 
~,~~. 
lO 
COMMITTEE AMENDMENT 'A" to H.P. 128, L.D. 170 
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 B)r 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 vete:ran.' 
SUMMARY 
This amendment clarifies the intent tDf the bill by restoring the dates, which the bill 
strikes, that establish the period of time of service for eligibility for the veterans' 
exemption for the Vietnam War. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
 .. 
'~ 
Approved: 03/04/15 
;Wac.. 
LD 170 
LR 173(02) 
An Act To Remove the ISO-day Active Duty Requirement for the Property Tax Exemption for 
Vietnam Veterans 
Fiscal Note for Bill as Amended by Committee Amendment A' (1-\ -\ S ) 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2015-16 
FY 2016-17 
$0 
$0 
$0 
$0 
Projections 
FY 2017-18 
$5,700 
$5,700 
Projections 
FY 2018-19 
$5,800 
$5,800 
The bill removes the 180 day active duty requirement for Vietnam War veterans to claim a property tax exemption. 
The Department of Administrative and Financial Services would require a General Fund appropriation of$5,700 in 
fiscal year 2017-18 and $5,800 in fiscal year 2018-19 to reimburse municipalities. 
LRO 173(02) - Fiscal Note - Page 1 of 1