An Act To Extend the Veteran Property Tax Exemption to Veterans Who Have Served on Active Duty
Maine Legislature, Session 128, LD 0289
Committee Amendment CA_B_H233 (House)
Amends: 36 MRSA §661

COMMITTEE AMENDMENT "f!.>" to H.P. 222, L.D. 289, Bill, "An Act To 
Extend the Veteran Property Tax Exemption to Veterans Who Have Served on Active 
Duty" 
Amend the bill by adding after section 3 the following: 
1Sec. 4. 36 MRSA §661, first 1, 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 shaR must be determined 
pursuant to the following procedure. 
Sec. 5. 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. 6. 36 MRSA §661, sub-§6 is enacted to read: 
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 expansion of the exemption provided in section 653, subsection 1 to 
veterans who did not serve during a federally recognized war period. 
Sec. 7. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
COMMITTEE AMENDMENT 
~C:::,· 
~· 
COMMIITEE AMENDMENT "8 "to H.P. 222, L.D. 289 
Veterans Tax Reimbursement 0407 
Initiative: Provides funding to reimburse municipalities for costs associated with 
implementing a property tax exemption for veterans at least 62 years of age who have 
served on active duty or have qualifying disabilities. 
GENERAL FUND 
All Other 
GENERAL FUND TOT AL 
SUMMARY 
2017-18 
$0 
$0 
2018-19 
$15,000 
$15,000 
This amendment requires the State to reimburse municipalities for 100% of the 
property tax revenue loss as a result of the extension of the veterans' property tax 
exemption to veterans who did not serve during a federally recognized war period. 
Reimbursement of at least 50% of the property tax revenue loss is required by the 
Constitution of Maine, Article N, Part Third, Section 23. This amendment also adds a 
General Fund appropriation of $15 ,000 in fiscal year 2018-19 to the Department of 
Administrative and Financial Services to reimburse municipalities for state-mandated 
administrative costs associated with implementing this property tax exemption. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04/17/17 #ac. 
LD289 
LR 185(03) 
An Act To Extend the Veteran Property Tax Exemption to Veterans Who Have Served on Active Duty 
Fiscal Note for Bill as Amended by Committee Amendment 181 ( 
}-\- 2 31) 
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 
FY 2018-19 
$0 
$15,000 
$0 
$15,000 
Projections 
FY2019-20 
$860,000 
$860,000 
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 
$890,000 
$890,000 
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 property tax exemption to veterans at least 62 years of age who have served on active duty or have 
qualifying disabilities. The bill includes a General Fund appropriation of $15,000 in fiscal year 2018-19 to the 
Department of Administrative and Financial Services to reimburse municipalities for administrative costs associated 
with implementing this property tax exemption. General Fund appropriations would need to be provided beginning in 
fiscal year 2019-20 to reimburse municipalities for 100% of the exemption. 
LR0185(03)- Fiscal Note - Page 1 of 1