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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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| | | A.Exemptions granted under this paragraph on or after April | | 1, 2002 require a 100% reimbursement to the municipality for | | the pB.roperty tax revenues lost to that municipality.__ | | Exemptions granted on or after April 1, 2002 under this | | paragraph are not considered eligible for reimbursement | | under paragraph H.__Municipal property tax revenues lost as | | a result of exemptions granted prior to April 1, 2002 are | | not 100% reimbursable but may be reimbursable under section | | 661. |
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| | | Sec. 3. Notification. The Department of Administrative and Financial | | Services, Bureau of Revenue Services shall notify by regular mail | | each municipality of the provisions of that section of this Act | | that amends the Maine Revised Statutes, Title 36, section 653, | | subsection 1, paragraph C at least 60 days prior to the beginning | | of the first property tax year to which the changes apply. |
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| | | Sec. 4. Application. That section of this Act that amends the Maine | | Revised Statutes, Title 36, section 653, subsection 1, paragraph | | C applies to property tax years beginning April 1, 2002. |
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| | | This bill removes the requirement that members of the Maine | | State Retirement System joining after January 1, 1976 must have | | served in a federally recognized period of conflict to be | | eligible to purchase military service credits. |
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| | | This bill expands eligibility for the veterans' property tax | | exemption and removes from statute eligibility requirements | | related to federally recognized periods of war. It also makes | | all honorably discharged veterans who are 62 years of age or | | older eligible for the veterans' property tax exemption | | authorized by this bill. The bill requires the Department of | | Administrative and Financial Services, Bureau of Revenue Services | | to notify each municipality of this expanded eligibility at least | | 60 days prior to the beginning of the first property tax year to | | which this expanded eligibility applies. |
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