Veteran Exemption Including Surviving Spouses, Minor Children and Parents of Deceased Veterans

State

Maine

Year

2022

Variations in Receipt of Benefit

Other Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

Exemptions of varying amounts are available to qualifying veterans and, in some cases, when the veteran is deceased, for their un-remarried spouse, minor children, or parents. The benefit amounts are as follows: An exemption of $6,000 for the property of a veteran who served during a federally recognized war period or who was disabled during active military service in the line of duty. An exemption of $6,000 is also available for the un-remarried widow or widower, minor child, or parent of a deceased veteran who would have qualified for this exemption. An exemption of $7,000 for the property of a veteran who served during a federally recognized war period during or before World War I. This exemption also extends to the un-remarried widow or widower, minor child, or parent of such a qualifying veteran. An exemption of $50,000 for the specially adapted housing units of a veteran who served during a federally recognized war period and is paraplegic if they received a grant from the United States Government for their adapted housing. This benefit may also be extended to the un-remarried widow or widower of such a qualifying veteran.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Disability

Homeowner

Principal Residence

Veteran

Surviving Spouse

Description of Eligibility Criteria

The applicant must own the property as their principal residence in the municipality where they apply for the exemption. To be eligible, a veteran must be a Maine resident, at least 62 years old or receiving any form of pension or compensation for a total service-connected disability, and have served during a federally recognized war period. The veteran must have been discharged, retired, or separated under other than dishonorable conditions. A qualifying parent of a deceased veteran must be at least 62 years old, a qualifying child must be a minor, and a qualifying spouse cannot be remarried. In all cases, the qualifying family member must be receiving a pension or other compensation from the US government based on the death of the qualifying veteran.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State and local government share the local tax loss

Description of State Funding for Tax Loss

States reimburse municipalities granting exemptions under this program 90% of the property tax revenue lost as a result of the exemptions that exceeds 3% of the total municipal property tax levy unless the municipality is already entitled to the 50% reimbursement rate provided by the Constitution of Maine.

Record ID

ME103_RR22

Footnotes

An application must be filed with the local tax assessor before 1 April of the year in which the benefit is requested. From then on, the benefit is extended each year until the assessor is notified of a reason the benefit should be discontinued. A qualifying veteran, or his or her surviving spouse, minor child, or parent is only eligible to receive one of the exemptions of this program.

Sources

Me. Rev. Stat. Ann. tit. 36, § 653 (in effect for 2022)
Maine Department of Administrative and Financial Services, Revenue Services, Veterans Property Tax Exemption Application (October 2022)
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/veteranapp.pdf Accessed 11/17/2023]
View Archived Source

Maine Department of Administrative and Financial Services, Revenue Services, Veteran Exemption Qualifications Flowchart
[https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/vetflowchart.pdf Accessed 11/17/2023]
View Archived Source
Maine Department of Administrative and Financial Services, Revenue Services, Property Tax Exemptions Overview
[https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions Accessed 11/09/2022]
View Archived Source

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