Veteran

Veteran’s Exemption (Title 36 Section 653)

Qualifications:

must hold ownership in the Veteran’s name (can be owned jointly with spouse)

must be a resident of the State of Maine

Veteran must have served during a Federally recognized war period

must be 62 years of age prior to April 1 OR must be receiving a pension from the U.S. government for 100% disability

General Information:

the exemption is a partial reduction in the assessed valuation of the property
once you qualify, you continue to qualify until you pass away, or sell the property
you can only receive the exemption on one property, in the town/city where you reside
the veteran must have been discharged under other than dishonorable conditions
if both the husband and wife are veterans, both can apply and receive the exemptions

Federally Recognized War Period	Dates	Exemption Amount
World War I	April 6, 1917 to November 11, 1918, inclusive	$7,000
World War I (service in Russia)	April 6, 1917 o March 31, 1920, inclusive	$7,000
World War II	December 7, 1941 to December 31, 1946, inclusive	$5,000
Korean Conflict	June 27, 1950 to January 31, 1955, inclusive	$5,000
Vietnam War	August 5, 1964 to May 7, 1975, inclusive	$5,000
Persian Gulf War	August 7, 1990 to April 11, 1991, inclusive	$5,000

Veteran’s who are paraplegic (Title 36 Section 653.D-1)

Veteran’s who are paraplegic and have received a grant from the U.S. government for specially adapted housing may be eligible for an exemption of $47,500.

Widow’s Exemption (Title 36 Section 653.D & D-2)

the Veteran would have to meet the above criteria, as if still alive

the widow must not be remarried

the exemption amounts are the same

can not receive both the widow’s and veteran’s exemption simultaneously

Mother or Minor Child of Deceased Veteran (Title 36 Section 653.D)

mother of deceased veteran who would be 62 years of age and is receiving a pension from the Federal Government based on the service connected death of her son

minor children of deceased veterans who are receiving a pension from the Federal government as the minor child of the veteran

How To Apply:

Applications are available in the Assessor’s office or on this site in pdf format.

When making first application, you must file by April 1, otherwise you will not qualify until the next tax year

You must submit proof of your date of entry, date of discharge, and date of birth. This is usually found on the form DD214.

You do not need to reapply for this each year, applications that did not qualify in previous years are reviewed every April 1.

Link to Maine Revenue Service Bulletin 7: Veterans Exemptions