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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 spouse or held in a revocable living trust for | | the benefit of that veteran. |
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| | D. The estates up to the just$5,000 | | having a taxable situs in the place of residence, of the | | unremarried widow or the 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 or the minor child of a veteran. |
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| | The estates up to the just$5,000 | | 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. |
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| | | The exemptions provided in this paragraph apply to the | | property of an unremarried widow, minor child or mother of | | a deceased veteran, including property held in a revocable | | living trust for the benefit of that unremarried widow, | | minor child or mother of a deceased veteran. |
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| | | Sec. 3. 36 MRSA §653, sub-§1, ¶D-1, as amended by PL 2001, c. 396, | | §13, is further amended to read: |
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| | D-1. The estates up to the just | | taxable situs in the place of residence, for specially adapted | | housing units, of veterans who served in the Armed Forces of | | the United States during any federally recognized war period, | | including the Korean Campaign, the Vietnam War and the Persian | | Gulf War, and who are paraplegic veterans within the meaning | | of 38 United States Code, Chapter 21, Section 2101, and who | | received a grant from the United States Government for any | | such housing, or of the unremarried widows of such veterans. | | 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 during that | | period and after August 4, 1964 and before May 7, 1975 in all | | other cases, unless the veteran died in service or was |
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