| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §653, sub-§1, ¶C, as amended by PL 1995, c. 368, Pt. | | CCC, §1 and affected by §11, is further amended to read: |
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| | C. The estates up to the just$5,000 | | having a taxable situs in the place of residence, of | | veterans who served in the Armed Forces of the United | | States: |
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| | | (1) During any federally recognized war period, | | including the Korean Campaign, the Vietnam War and the | | Persian Gulf War, 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 for a period of more | | than 180 days, any part of which occurred after August | | 4, 1964 and before May 7, 1975, unless the veteran died | | in service or was discharged for a service-connected | | disability after that date. "Vietnam War" means the | | period between August 5, 1964 and May 7, 1975. | | "Persian Gulf War" means service on active duty between | | August 7, 1990 and April 11, 1991; or |
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| | | (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. |
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| | | 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. |
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| | | Sec. 2. 36 MRSA §653, sub-§1, ¶¶C-1 and D, as amended by PL 1995, c. 368, | | Pt. CCC, §2 and affected by §11, are further amended to read: |
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| | C-1. The estates up to the just$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. |
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| | | 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 |
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