| | | C-1. The estates up to the just value of $7,000, having a | | taxable situs in the place of residence of veterans who | | served in the Armed Forces of the United States during 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. The exemption provided in this paragraph | | also applies to the ownership interest of that veteran in a | | cooperative housing entity. |
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| | | D. The estates up to the just value of $5,000, having a | | taxable situs in the place of residence, of the unremarried | | widow or 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. |
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| | | The estates up to the just value of $5,000, 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. |
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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. The exemptions | | provided in this paragraph also apply to the ownership | | interest of an unremarried widow, minor child or mother of a | | deceased veteran in a cooperative housing entity. |
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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 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 | | 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 |
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