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August 7, 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. |
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| | | Sec. 3. 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: |
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| | | 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 or widower 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 or widower or minor child of | | a veteran, and who is the unremarried widow or widower or | | minor child of a veteran who served during any federally | | recognized war period during or before World War I. |
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| | | 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, | | including property held in a revocable living trust for the | | benefit of that person. |
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| | | The purpose of this bill is to extend to widowers of veterans | | the same property tax exemptions that are currently provided to | | widows of veterans. The bill also extends to fathers of veterans | | the same property tax exemptions that are currently provided to | | mothers of veterans. |
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