| | | 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 1999, c. 462, §2, is | | further amended to read: |
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| | | C. The estates up to the just value of $5,000, having a | | taxable situs in the place of residence, of veterans who | served | | 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 | | 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 February 27, 1961 and before May 8, 1975 | in the case of a veteran who served in the Republic of | Vietnam and after August 4, 1964 and before May 7, 1975 | in all other cases, 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 and the period | beginning on February 28, 1961 and ending on May 7, | 1975 in the case of a veteran who served in the | Republic of Vietnam during that period. "Persian Gulf | War" means service on active duty on or after August 7, | 1990 and before or on the date that the United States | Government recognizes as the end of that war period |
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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, ¶F, as corrected by RR 1991, c. 2, §132, | | is amended to read: |
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| | | F. To be eligible for exemption under this subsection: |
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