An Act To Extend the Veteran Property Tax Exemption to Veterans Who Have Served on Active Duty
Maine Legislature, Session 128, LD 0289
Committee: Taxation
Sponsors: STANLEY, COLLINGS, HANINGTON, HARLOW, SHERMAN, TURNER
Amends: 36 MRSA §653

Legislative Document
No. 289
H.P. 222
House of Representatives, January 31, 2017
An Act To Extend the Veteran Property Tax Exemption to Veterans 
Who Have Served on Active Duty
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative STANLEY of Medway.
Cosponsored by Representatives: COLLINGS of Portland, HANINGTON of Lincoln, 
HARLOW of Portland, SHERMAN of Hodgdon, TURNER of Burlington.
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 2015, c. 353, §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 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 after February 27, 1961 and before May 8, 1975.  
"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, ¶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 2015, c. 353, §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 after February 27, 1961 and before May 8, 1975.  
"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 
and is at least 62 years of age 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 who are 62 years of age or older or have qualifying 
disabilities.  This bill does not change the amounts of the exemption or the other 
qualifying conditions.