An Act to Expand Property Tax Relief for Veterans and Their
Maine Legislature, Session 132, LD 0892
Committee: Taxation
Sponsors: FARRIN, BALDACCI
Amends: 36 MRSA §653, 36 MRSA §841

Legislative Document
No. 892
S.P. 380
In Senate, March 4, 2025
An Act to Expand Property Tax Relief for Veterans and Their 
Surviving Spouses, Minor Children and Parents
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator FARRIN of Somerset.
Cosponsored by Senator BALDACCI of Penobscot, Representatives: BAGSHAW of 
Windham, GRAHAM of North Yarmouth.
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 2023, c. 441, Pt. B, §1 and 
affected by §7, is further amended to read:
C.  The estates up to the just value of $6,000 $5,000, having a taxable situs in the place 
of residence, of veterans who served in the Armed Forces of the United States:; except 
that, for veterans who are 62 years of age or older, the exemption is up to $6,000 of the 
just value.
(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 an 
expeditionary medal for service in the Armed Forces of the United States, 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-1, as amended by PL 1995, c. 368, Pt. CCC, 
§2 and affected by §11, is further amended to read:
C-1.  The estates up to the just value of $7,000, having a taxable situs in the place of 
residence of veterans who served in the Armed Forces of the United States during any 
federally recognized war period during or before World War I and who would be 
eligible for an exemption under paragraph C.
The exemption provided in this paragraph is in lieu of any exemption under paragraph 
C to which the veteran may be eligible and 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.
Sec. 3.  36 MRSA §653, sub-§1, ¶C-2 is enacted to read:
C-2.  The estates, having a taxable situs in the place of residence of veterans who served 
in the Armed Forces of the United States and have a service-connected disability rating 
as determined by the United States Department of Veterans Affairs of 60% or greater, 
as follows.
(1) For a veteran with a service-connected disability rating of 100%, the exemption 
is up to $50,000 of the just value.
(2) For a veteran with a service-connected disability rating of 90%, the exemption 
is up to $40,000 of the just value.
(3) For a veteran with a service-connected disability rating of 80%, the exemption 
is up to $30,000 of the just value.
(4) For a veteran with a service-connected disability rating of 70%, the exemption 
is up to $20,000 of the just value.  
(5) For a veteran with a service-connected disability rating of 60%, the exemption 
is up to $10,000 of the just value. 
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. 4.  36 MRSA §653, sub-§1, ¶D, as amended by PL 2007, c. 240, Pt. PPPP, 
§2, is repealed.
Sec. 5.  36 MRSA §653, sub-§1, ¶D-1, as amended by PL 2023, c. 441, Pt. B, §2 
and affected by §7, is further amended to read:
D-1.  The estates up to the just value of $50,000, 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 an expeditionary 
medal for service in the Armed Forces of the United States, and who are veterans as 
described in 38 United States Code, Section 2101, and who received a grant from the 
United States Government for any such housing, 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.
Sec. 6.  36 MRSA §653, sub-§1, ¶D-2, as amended by PL 2003, c. 702, §3, is 
repealed.
Sec. 7.  36 MRSA §653, sub-§1, ¶D-3, as amended by PL 2003, c. 702, §4, is 
repealed.
Sec. 8.  36 MRSA §653, sub-§1, ¶E, as amended by PL 2023, c. 360, Pt. A, §7, is 
further amended to read:
E.  The word "veteran" as used in this subsection  For purposes of this section, "veteran" 
means an individual who was on active duty in the Armed Forces of the United States 
and who, if discharged, retired or separated from the Armed Forces, was discharged, 
retired or separated under other than dishonorable conditions.  "Veteran" also includes:
(1)  The unremarried surviving spouse or minor child of a veteran who would be 
entitled to an exemption under this section if living, or who is in receipt of a 
pension or compensation from the Federal Government as the surviving spouse or 
minor child of a veteran; and
(2)  The parent of a deceased veteran who is 62 years of age or older and is an 
unremarried surviving spouse who is in receipt of a pension or compensation from 
the Federal Government based upon the service-connected death of that parent's 
child.
Individuals seeking an exemption as the unremarried surviving spouse, minor child or 
parent of a veteran as described in subparagraphs (1) and (2) are eligible for the 
exemption that the veteran would be eligible for pursuant to this section if the veteran 
was living.
Sec. 9.  36 MRSA §841, sub-§4, as amended by PL 2017, c. 367, §8, is further 
amended to read:
4.  Veteran's widow or widower surviving spouse or minor child.  Notwithstanding 
failure to comply with section 706‑A, the assessors, on written application within one year 
from the date of commitment, may make such abatement as they think proper in the case 
of the unremarried widow or widower surviving spouse or the minor child of a veteran, if 
the widow, widower surviving spouse or child would be entitled to an exemption under 
section 653, subsection 1, paragraph D E, except for the failure of the widow, widower 
surviving spouse or child to make application and file proof within the time set by section 
653, subsection 1, paragraph G, if the veteran died during the 12-month period preceding 
the April 1st for which the tax was committed.
Sec. 10.  Application. This Act applies to property tax years beginning on or after 
April 1, 2026.
SUMMARY
This bill changes the property tax benefits for veterans of the Armed Forces of the 
United States for property tax years beginning on or after April 1, 2026.  The bill provides 
that veterans are no longer required to have served during a federally recognized war period 
and receive an exemption of up to $5,000 of the just value of the property.  It provides that 
veterans who are 62 years of age or older receive an exemption of up to $6,000 of the just 
value of the property.  It also provides that veterans receive an exemption of between 
$10,000 and $50,000 based on their United States Department of Veterans Affairs service-
connected disability rating. The bill provides that a veteran's unremarried surviving spouse, 
minor child or parent remains eligible for the benefit that the veteran would be eligible for 
if the veteran was living.