D. The estates up to the just value of $5,000 $7,000, 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 minor child of a veteran.

The estates up to the just value of $5,000 $7,000, having 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.

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.

Sec. 3. 36 MRSA §653, sub-§1, ¶D-1, as amended by PL 1995, c. 368, Pt. CCC, §3 and affected by §11, is further amended to read:

D-1. The estates up to the just value of $47,500, having a 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 the Code, Title 38, 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 August 4, 1964 and before May 7, 1975, 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. "Persian Gulf War" means service on active duty between August 7, 1990 and April 11, 1991. 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.