APPROVED CHAPTER
MAY 2, 2022 682
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-TWO
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S.P. 252 - L.D. 647
An Act To Expand Eligibility for the Veterans' Property Tax Exemption
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 2019, c. 501, §20, is further
amended by amending subparagraph (1) to read:
(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
Sec. 2. 36 MRSA §653, sub-§1, ¶D-1, as amended by PL 2019, c. 501, §21, 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 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, 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
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 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. 3. Application. This Act applies to property taxes based on the status of
property on or after April 1, 2023.
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Statutes affected:
Bill Text LD 647, SP 252: 36.653
Bill Text ACTPUB , Chapter 682: 36.653