An Act To Exempt Permanently Disabled Veterans from Payment of Property Tax (AFTER DEADLINE)
Maine Legislature, Session 130, LD 1986
Committee: Taxation
Sponsors: ROCHE, JACKSON, BERRY, BROOKS, DILLINGHAM, FAY, HARNETT, STOVER, KEIM, RAFFERTY
Amends: 36 MRSA §653

Legislative Document
No. 1986
H.P. 1472
House of Representatives, February 16, 2022
An Act To Exempt Permanently Disabled Veterans from Payment 
of Property Tax
(AFTER DEADLINE)
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205.
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative ROCHE of Wells.
Cosponsored by President JACKSON of Aroostook and
Representatives: BERRY of Bowdoinham, BROOKS of Lewiston, DILLINGHAM of Oxford, 
FAY of Raymond, HARNETT of Gardiner, STOVER of Boothbay, Senators: KEIM of 
Oxford, RAFFERTY of York.
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 2019, c. 501, §20, 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 Conflict, 
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 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 Except as provided in paragraph C-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-2 is enacted to read:
C-2.  The estates, up to 100% of the just value, having a taxable situs in the place of 
residence, of veterans who served in the Armed Forces of the United States who are 
totally and permanently 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 exemption provided in this paragraph is in lieu of any exemption under paragraph 
C 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.  Application. This Act applies to property taxes based on the status of 
property on or after April 1, 2023.
SUMMARY
Current law provides an exemption from property taxes in an amount up to $6,000 of 
the just value of the property to veterans of the Armed Forces of the United States who are 
disabled by injury or disease during active military service.  This bill provides a property 
tax exemption up to 100% of the just value to a veteran who is totally and permanently 
disabled.