An Act to Exempt Certain Disabled Veterans from Property Taxes in Accordance with Their Disability Ratings
Maine Legislature, Session 131, LD 1569
Committee: Taxation
Sponsors: ROBERTS, CURRY, COLLAMORE, MEYER, STOVER, TERRY
Amends: 36 MRSA §653

Legislative Document
No. 1569
H.P. 1014
House of Representatives, April 11, 2023
An Act to Exempt Certain Disabled Veterans from Property Taxes 
in Accordance with Their Disability Ratings
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative ROBERTS of South Berwick.
Cosponsored by Senator CURRY of Waldo and
Representatives: COLLAMORE of Pittsfield, LaROCHELLE of Augusta, MEYER of Eliot, 
STOVER of Boothbay, TERRY of Gorham.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §653, sub-§1, ¶D-4 is enacted to read:
D-4.  For property tax years beginning on or after April 1, 2024, the estates as 
calculated under this paragraph of a disabled veteran who is not eligible for an 
exemption under paragraph C or C-1 because of age or service requirements or an 
eligible survivor of such a disabled veteran.
(1) For the purposes of this paragraph, "disabled veteran" means a permanent 
resident of this State who is a veteran with a service-connected disability rated by 
the United States Department of Veterans Affairs as 30% or greater. For purposes 
of this paragraph, "eligible survivor" means an unremarried widow or widower or 
minor child or parent of a deceased disabled veteran.
(2) An exemption calculated under this paragraph may be applied only to a 
homestead, as defined in section 681, subsection 2, of the person claiming the 
exemption.
(3) The exemption provided in this paragraph applies to the property of an eligible 
survivor, including property held in a revocable living trust for the benefit of that 
eligible survivor.
(4) An eligible individual may elect to receive an exemption under another 
paragraph of this subsection instead of the exemption under this paragraph.
(5) A disabled veteran is entitled to an exemption calculated under this paragraph 
as follows:
(a) For a veteran with a service-connected disability rated by the United States 
Department of Veterans Affairs as at least 30%, but less than 40%, the 
exemption is $3,000;
(b) For a veteran with a service-connected disability rated by the United States 
Department of Veterans Affairs as at least 40%, but less than 50%, the 
exemption is $4,000;
(c) For a veteran with a service-connected disability rated by the United States 
Department of Veterans Affairs as at least 50%, but less than 60%, the 
exemption is $5,000;
(d) For a veteran with a service-connected disability rated by the United States 
Department of Veterans Affairs as at least 60%, but less than 70%, the 
exemption is $6,000;
(e) For a veteran with a service-connected disability rated by the United States 
Department of Veterans Affairs as at least 70%, but less than 80%, the 
exemption is $7,000;
(f) For a veteran with a service-connected disability rated by the United States 
Department of Veterans Affairs as at least 80%, but less than 90%, the 
exemption is $8,000;
(g) For a veteran with a service-connected disability rated by the United States 
Department of Veterans Affairs as at least 90%, but less than 100%, the 
exemption is $9,000; and
(h) For a veteran with a service-connected disability rated by the United States 
Department of Veterans Affairs as 100%, the exemption is $10,000.
(6) Notwithstanding paragraph H, a municipality granting exemptions under this 
paragraph is entitled to reimbursement from the State of 100% of the property tax 
revenue lost as a result of the exemptions in the manner provided under section 
661.
SUMMARY
This bill provides a property tax exemption for the estates of certain veterans for 
property tax years beginning on or after April 1, 2024. Like current exemptions for the 
estates of veterans, the exemption is also made available to an eligible survivor, who may 
be a widow or widower, a minor child or a parent of an eligible disabled veteran, following 
the death of the eligible disabled veteran. The calculation of the exemption is changed to 
provide a flat exemption amount that increases from $3,000 to $10,000 based on the 
percentage of the veteran's service-connected disability. The bill also requires state 
reimbursement to municipalities and the Unorganized Territory Education and Services 
Fund for 100% of the property tax revenue lost as a result of the exemptions.