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An Act To Exempt Permanently Disabled Veterans from Payment of Property Tax
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, 2018, the estates, having a taxable situs in the place of residence, of a veteran who provides to the assessor of the place in which the veteran resides certification from the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States that the veteran is permanently disabled and receives benefits based on a rating of 100% for a service-connected disability.
 
The exemption provided in this paragraph also applies to property held in a revocable living trust for the benefit of the veteran.
 
SUMMARY
This bill provides a complete property tax exemption in the municipality of residence for a veteran receiving benefits based on a rating of 100% for a service-connected disability.