An Act To Increase Property Tax Relief for Veterans
Maine Legislature, Session 129, LD 1194
Committee Amendment CA_A_S136 (Senate)
Amends: 36 MRSA §653

COMMITTEE AMENDMENT "f\" to S.P. 368, L.D. 1194, Bill, "An Act To 
Increase Property Tax Relief for Veterans" 
Amend the bill by striking out all of section 1 and inserting the following: 
'Sec. 1. 36 MRSA §653, sub-§1, 1~ and M are enacted to read: 
L. 
For property tax years beginning on or after April 1, 2020 the following 
exemptions are increased or expanded: 
(1) The exemptions under paragraphs C, C-1, D, D-1, D-2 and D-3 are expanded 
to include otherwise eligible veterans who served during the period from 
February 1, 1955 to February 27, 1961; and 
(2) The exemptions provided under paragraphs C, C-1, D. D-2 and D-3 are 
increased to $10,000. 
M. Notwithstanding paragraph H, a municipality granting increased or expanded 
exemptions under paragraph L is entitled to reimbursement from the State equal to 
100% of the property tax revenue loss suffered by that municipality during the 
previous calendar year as a result of increased or expanded exemption authorized 
under paragraph L. Application for and processing of reimbursement due under this 
paragraph must be made in the manner provided in section 661.' 
Amend the bill by adding after section 2 the following: 
'Sec. 3. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Veterans Tax Reimbursement 0407 
Initiative: Provides one-time funding to reimburse municipalities for the cost of 
processing additional property tax exemption applications for veterans. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" f\ "to S.P. 368, L.D. 1194 
GENERAL FUND 
All Other 
GENERAL FUND TOT AL 
2019-20 
$0 
$0 
2020-21 
$25,000 
$25,000 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment increases to $10,000 the property tax exemption for all categories of 
eligible veterans other than those receiving a $50,000 exemption for specially adapted 
housing units and who are paraplegic veterans. It also expands the dates of federally 
recognized war periods to include February 1, 1955 to February 27, 1961. 
State 
reimbursement is provided for 100% of the property tax revenue loss to municipalities as 
a result of the increase and expansion of exemptions. 
The amendment also adds an appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05/14/19 feac:. 
LD 1194 
LR 1550(02) 
An Act To Increase Property Tax Relief for Veterans 
Fiscal Note for Bill as Amended by Committee Amendment "Vf (_(=:, - l'?:>~\ 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2019-20 
FY 2020-21 
$0 
$25,000 
$0 
$25,000 
Projections 
FY 2021-22 
$3,350,000 
$3,350,000 
Projections 
FY 2022-23 
$3,500,000 
$3,500,000 
This bill increases the property tax exemption for certain eligible veterans from $6,000 to $10,000, expands the dates 
of federally recognized war periods and provides for 100% state reimbursement of the loss in property taxes to 
municipalities. The bill includes a one-time General Fund appropriation of $25,000 in fiscal year 2020-21 to the 
Department of Administrative and Financial Services to reimburse municipalities for the cost of processing additional 
property tax exemption applications for veterans. The Department wil1 require annual General Fund appropriations of 
$$3,350,000 in fiscal year 2021-22 and $3,500,000 in fiscal year 2022-23 to reimburse municipalities 100% of the 
property tax loss. 
LR1550(02) - Fiscal Note - Page I of I