An Act to Improve Property Tax Relief for Certain Disabled Veterans
Maine Legislature, Session 131, LD 1600
Committee: Taxation
Sponsors: STEWART, FARRIN, MOORE, POULIOT, ARDELL, BABIN, CRAY, GUERRETTE, THERIAULT
Amends: 36 MRSA §653

Legislative Document
No. 1600
S.P. 631
In Senate, April 11, 2023
An Act to Improve Property Tax Relief for Certain Disabled 
Veterans
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator STEWART of Aroostook.
Cosponsored by Senators: FARRIN of Somerset, MOORE of Washington, POULIOT of 
Kennebec, Representatives: ARDELL of Monticello, BABIN of Fort Fairfield, CRAY of 
Palmyra, GUERRETTE of Caribou, THERIAULT of Fort Kent.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §653, sub-§1, ¶D-1, as amended by PL 2021, c. 682, §2, is 
further amended to read:
D-1.  The estates up to the just value of $50,000 identified in this paragraph, 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 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 during the period from February 1, 1955 to February 27, 1961, 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 rated as 
disabled by the United States Department of Veterans Affairs as the result of a service-
related disability, 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.
The amount of the exemption under this paragraph is equal to the just value of a 
veteran's estate multiplied by the percentage of the veteran's disability as rated by the 
United States Department of Veterans Affairs.
The State shall reimburse each municipality for the amount of the property tax 
exempted under this paragraph.
Sec. 2.  36 MRSA §653, sub-§1, ¶H, as amended by PL 2007, c. 627, §22, is further 
amended to read:
H.  A Except as provided in paragraph D-1, a municipality granting exemptions under 
this subsection is entitled to reimbursement from the State of 90% of that portion of 
the property tax revenue lost as a result of the exemptions that exceeds 3% of the total 
municipal property tax levy, upon submission of proof in a form satisfactory to the 
State Tax Assessor.   Exemptions granted under this subsection that are reimbursable 
pursuant to section 661 are not eligible for reimbursement under this paragraph.
Sec. 3.  Application. This Act applies to property tax years beginning on or after 
April 1, 2024.
SUMMARY
This bill changes the property tax exemption for disabled veterans by extending it to 
all disabled veterans and setting the exemption for each disabled veteran at the amount 
calculated by multiplying the value of the property by the veteran's percentage of disability 
as rated by the United States Department of Veterans Affairs.