An Act to Provide a Property Tax Exemption to All Veterans Who Are 62 Years of Age or Older and Increase the Current Exemption
Maine Legislature, Session 131, LD 1945
Committee: Taxation
Sponsors: COLLINGS
Amends: 36 MRSA §653

Legislative Document
No. 1945
H.P. 1249
House of Representatives, May 16, 2023
An Act to Provide a Property Tax Exemption to All Veterans Who 
Are 62 Years of Age or Older and Increase the Current Exemption
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative COLLINGS of Portland.
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 $12,000, 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 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 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.
Sec. 2.  36 MRSA §653, sub-§1, ¶C-2 is enacted to read:
C-2.  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 when they 
have reached 62 years of age.
The exemption provided in this paragraph 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.
SUMMARY
Under current law, a veteran of a federally recognized war period, upon reaching 62 
years of age or receiving a pension or compensation for total disability, is entitled to an 
exemption on the first $6,000 of value of property owned by that veteran, as long as that 
veteran is a resident of this State.  This bill increases that exemption to $12,000.
The bill also provides a $6,000 property tax exemption to all veterans upon reaching 
years of age as long as they served on active duty in the Armed Forces of the United 
States, were not dishonorably discharged and are residents of this State. Under current law, 
a veteran is only entitled to one exemption.