An Act To Exempt Permanently Disabled Veterans from Payment of Property Tax
Maine Legislature, Session 130, LD 1986
Committee Amendment CA_A_H964 (House)
Amends: 36 MRSA §5219-K

COMMITTEE AMENDMENT "Ir,' to H.P. 1472, L.D. 1986, "An Act To Exempt 
Permanently Disabled Veterans from Payment of Property Tax" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Provide Property Tax Relief for Permanently and Totally Disabled 
Veterans' 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec.1. 36 MRSA §5219-KK, sub-§2-E is enacted to read: 
2-E. Permanently and totally disabled veterans; additional credit. For tax years 
beginning on or after January 1, 2023, in addition to the credit under subsection 2-D, a 
resident individual who is a veteran who is 100% permanently and totally disabled is 
allowed an additional credit against the taxes imposed under this Part in an amount equal 
to the amount calculated under subsection 2-D. The combined credit under subsection 2-D 
and this subsection may not exceed the property taxes paid by the resident individual during 
the tax year on the resident individual's homestead in this State and rent constituting 
property taxes paid by the resident individual during the tax year on a homestead in the 
State, combined. In the case of married individuals filing a joint return, only one spouse is 
required to be a veteran who is 100% permanently and totally disabled to qualify for the 
additional credit allowed under this subsection. For the purposes of this subsection, "100% 
permanently and totally disabled" means having a rating by the United States Department 
of Veterans Affairs at 100% for one or more service-connected disabilities that are rated 
permanent and "veteran" has the same meaning as in section 653, subsection 1, paragraph 
E. 
Sec. 2. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
COMMITTEE AMENDMENT 
ROS 
COMMITTEE AMENDMENT 'fr' to H.P. 1472, L.D. 1986 
Initiative: Provides one-time funding for computer programming changes to add lines to 
the individual income tax return. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2021-22 
$0 
$0 
2022-23 
$22,000 
$22,000 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment replaces the bill and provides an additional property tax fairness credit 
for veterans who are 100% permanently and totally disabled. The credit is equal to and in 
addition to the credit allowed for resident individuals who are not such veterans. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04/0 I /22 .:4"'ae!-
LD 1986 
LR2544(02) 
An Act To Exempt Permanently Disabled Veterans from Payment of Property Tax 
Fiscal Note for Bill as Amended by Committee Amendment {f{!-f-qtl{J 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2021-22 
$0 
$0 
$0 
$0 
FY 2022-23 
$22,000 
$22,000 
$0 
$0 
Projections 
FY 2023-24 
$228,000 
$0 
($228,000) 
($12,000) 
Projections 
FY 2024-25 
$228,000 
$0 
($228,000) 
($12,000) 
This bill provides an additional property tax fairness credit for 100% permanently and totally disabled veterans and 
will reduce General Fund revenue by $228,000 and reduce Local Government Fund revenue by $12,000 beginning in 
fiscal year 2023-24. The bill includes a one-time General Fund appropriation of $22,000 in fiscal year 2022-23 to the 
Department of Administrative and Financial Services for computer programming changes to add lines to the 
individual income tax return. 
LR2544(02) - Fiscal Note - Page I of I