An Act to Provide up to $5,000 in Property Tax Relief to Veterans
Maine Legislature, Session 131, LD 1737
Committee: Taxation
Sponsors: HYMES, STEWART
Amends: 36 MRSA §653

Legislative Document
No. 1737
H.P. 1116
House of Representatives, April 20, 2023
An Act to Provide up to $5,000 in Property Tax Relief to Veterans
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative HYMES of Waldo.
Cosponsored by Senator STEWART of Aroostook.
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 2021, c. 682, §1, is further 
amended to read:
C.  The estates up to the just value of $6,000, as limited in this paragraph, 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 during the period 
from February 1, 1955 to February 27, 1961, 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, nonservice-connected 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 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.
The dollar amount of the reduction in taxes due because of the exemption provided 
pursuant to this paragraph is limited to $5,000 or the amount of taxes actually due for 
that property tax year, whichever is less.
Sec. 2.  Application. This Act applies to property tax years beginning on or after 
April 1, 2024.
SUMMARY
Current law provides up to a $6,000 exemption in just value for veterans who are at 
least 62 years of age and who served during a federally recognized war period or veterans 
who were disabled during active military service.  This bill provides a complete exemption 
from property taxes for veterans who were disabled during active military service and who 
are receiving a pension or compensation from the United States Government for total, 
service-connected disability, except that the dollar amount of the reduction in taxes due 
because of the exemption is limited to $5,000 or the amount of taxes actually due for that 
property tax year, whichever amount is less.