(2) Notwithstanding any other provisions of this paragraph, prior to April 1, 1982, any person claiming an exemption under paragraph C who is receiving any form of pension or compensation from the Federal Government for total disability, service-connected or nonservice-connected, as a veteran, and any person claiming an exemption under paragraph C-1, D, D-1, D-2 or D-3 is not required to meet the standards specified in former subparagraphs (1) and (2). Any such person who received an exemption in 1980 is not required to reapply in 1981. Exemptions granted under this section that are reimbursable pursuant to section 661 are not considered eligible for reimbursement under paragraph H. Any person whose exemption is reimbursable under section 661 is, for 1981, entitled to an extension until May 1, 1981 for filing a written application and written proof of entitlement for exemption with the assessors of the place in which the person resides, notwithstanding the provisions of paragraph G. Exemptions granted under this subsection on or after April 1, 2001 require a 100% reimbursement to the municipality for the property tax revenues lost to that municipality.__Exemptions granted on or after April 1, 2001 under this section are not considered eligible for reimbursement under paragraph H.__Municipal property tax revenues lost as a result of exemptions granted prior to April 1, 2001 are not 100% reimbursable but may be reimbursable under section 661.

Sec. 3. Notification. Maine Revenue Services within the Department of Administrative and Financial Services shall notify by regular mail each municipality of the provisions of this Act at least 60 days prior to the effective date of this Act.

Sec. 4. Application. This Act applies to all property tax exemptions granted pursuant to the Maine Revised Statutes, Title 36, section 653, subsection 1, paragraph C on or after April 1, 2001. The provisions of this Act governing 100% reimbursement to the municipality for property tax revenues lost to that municipality under this subsection do not apply to property tax exemptions granted prior to the effective date of this Act.

SUMMARY

This bill implements one of the recommendations of the Committee to Study Standardized Periods of Military Service and