Sec. 1. 36 MRSA §653, sub-§1, ¶D, as amended by PL 1995, c. 368, Pt. CCC, §2 and affected by §11, is further amended to read:

D. The estates up to the just value of $5,000, having a taxable situs in the place of residence, of the unremarried widow surviving spouse or minor child of any veteran who would be entitled to the exemption if living, or who is in receipt of a pension or compensation from the Federal Government as the widow surviving spouse or minor child of a veteran.

The estates up to the just value of $5,000, having a taxable situs in the place of residence, of the mother of a deceased veteran who is 62 years of age or older and is an unremarried widow who is in receipt of a pension or compensation from the Federal Government based upon the service-connected death of her child.

The exemptions provided in this paragraph apply to the property of an unremarried widow surviving spouse, minor child or mother of a deceased veteran, including property held in a revocable living trust for the benefit of that unremarried widow surviving spouse, minor child or mother of a deceased veteran.

The exemptions provided in this paragraph are in addition to any exemption the surviving spouse may be entitled to as a veteran.

Sec. 2. 36 MRSA §653, sub-§1, ¶D-2, as amended by PL 1995, c. 368, Pt. CCC, §4 and affected by §11, is further amended to read:

D-2. The estates up to the just value of $7,000, having a taxable situs in the place of residence of the unremarried widow surviving spouse or minor child of any veteran who would be entitled to an exemption under paragraph C-1, if living, or who is in receipt of a pension or compensation from the Federal Government as the widow surviving spouse or minor child of a veteran, and who is the unremarried widow surviving spouse or minor child of a veteran who served during any federally recognized war period during or before World War I.

The exemption provided in this paragraph is in lieu of any exemption under paragraph D to which the person may be eligible and applies to the property of that person,