An Act To Exempt Permanently Disabled Veterans from Payment of Property Tax
Maine Legislature, Session 128, LD 0082
Committee Amendment CA_A_S94 (Senate)
Amends: 36 MRSA §661

COMMITTEE AMENDMENT " A-" to S.P. 31, L.D. 82, Bill, "An Act To Exempt 
Permanently Disabled Veterans from Payment of Property Tax" 
Amend the bill by inserting after section 1 the following: 
'Sec. 2. 36 MRSA §661, first ,r, as enacted by PL 1981, c. 133, §5, is amended to 
read: 
As Except as otherwise provided in this section, as required by the Constitution of 
Maine, Article IV, Part J. Third, Section 23, the Treasurer of State shall reimburse each 
municipality 50% of the property tax revenue loss suffered by that municipality during 
the previous calendar year as a result of statutory property tax exemptions or credits 
enacted after April 1, 1978. The property tax revenue loss ehall must be determined 
pursuant to the following procedure. 
Sec. 3. 36 MRSA §661, sub-§4, as enacted by PL 1981, c. 133, §5, is amended to 
read: 
4. 
Payment. 
The Treasurer of State shall pay to the municipality -W% the 
percentage of the property tax revenue loss to which it is entitled under this section by 
December 15th of the year following the year in which property tax revenue was lost by 
the municipality. 
Sec. 4. 36 MRSA §661, sub-§6 is enacted to read: 
7 
6. Exception. The Treasurer of State shall reimburse each municipality 100% of the 
property tax revenue loss suffered by that municipality during the previous calendar year 
as a result of the exemption provided in section 653, subsection 1, paragraph D-4. 
Sec. 5. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Veterans Tax Reimbursement 0407 
COMMITTEE AMENDMENT 
.;) . ·. 
COMMITTEE AMENDMENT "A "to S.P. 3 I, L.D. 82 
Initiative: Provides funding to reimburse municipalities for the administrative costs 
associated with implementing a 100% property tax exemption for veterans receiving a 
property tax exemption based on a rating of 100% for service-connected disability. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
SUMMARY 
2017-18 
$0 
$0 
2018-19 
$11,200 
$11,200 
This amendment requires the State to reimburse municipalities for 100% of the 
property tax revenue loss as a result of the property tax exemption provided by the bill to 
veterans for a service-connected disability. The amendment also adds an appropriations 
and allocations section to cover the costs of reimbursement and state-mandated 
administrative costs. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
• 
Approved: 04/14/17 frae 
LD82 
LR344(02) 
An Act To Exempt Permanently Disabled Veterans from Payment of Property Tax 
Fiscal Note for Bill as Amended by Committee Amendment 'pi.;' LS · C\ l\) 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
State Mandates 
Fiscal Note Required: Yes 
Fiscal Note 
State Mandate - Funded 
FY 2017-18 
FY2018-19 
$0 
$11,200 
$0 
$11,200 
Projections 
FY 2019-20 
$4,750,000 
$4,750,000 
Required Activity 
Unit Affected 
Requires municipalities to process additional property tax exemption applications as 
Municipality 
a result of expanding the exemption to veterans receiving a 100% service-connected 
disability. 
Projections 
FY 2020-21 
$4,875,000 
$4,875,000 
Local Cost 
Moderate 
statewide 
The required local activities in this bill may represent a state mandate pursuant to the Constitution of Maine. If the bill 
does require a local unit of government to expand or modify its activities so as to necessitate additional expenditures 
from local revenue, the state mandate provisions of the Constitution of Maine require either: (1) General Fund 
appropriations be provided to fund at least 90% of any additional necessitated local costs of the mandate; or (2) a 
Mandate Preamble be added to the bill and two-thirds of the members of each House vote to exempt the mandate from 
the funding requirement. If the bill does represent a state mandate and neither one of these actions occurs, the local 
units of government will not be required to implement the mandated activities. 
Fiscal Detail and Notes 
This bill provides a 100% property tax exemption to veterans receiving a 100% service-connected disability and 
municipalities will receive reimbursement for 100% of their property tax loss from the State. The bill includes a 
General Fund appropriation of $11,200 in fiscal year 2018-19 to the Department of Administrative and Financial 
Services to reimburse municipalities for 90% of the mandated administrative costs of implementing this exemption. 
Additional future General Fund appropriations will be needed beginning in fiscal year 2019-20 to reimburse 
municipalities for 100% of the exemption. 
LR0344(02) - Fiscal Note - Page 1 of 1