LD 1674, Page 3 - 121th Legislature, SECOND REGULAR Session

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 February 27, 1961

and before May 8, 1975 in the case of a veteran who served in

the Republic of Vietnam during that period and after August 4,

1964 and before May 7, 1975 in all other cases, 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 and the period

beginning on February 28, 1961 and ending on May 7, 1978 in

the case of a veteran who served in the Republic of Vietnam

during that period. "Persian Gulf War" means service on

active duty on or after August 7, 1990 and before or on the

date that the United States Government recognizes as the end

of that war period. 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. The exemption provided

in this paragraph also applies to the ownership interest of

the veteran in a cooperative housing entity.

Sec. 4. 36 MRSA §653, sub-§1, ¶¶D-2 and D-3, as amended by PL 1995, c.
368, Pt. CCC, §4 and affected by §11, are further amended to
read:

D-2. The estates up to the just value of $7,000, having a
taxable situs in the place of residence of the unremarried
widow or minor child of any veteran who would be entitled to
an exemption under paragraph C-1, 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, and who
is the unremarried widow or minor child of a veteran who
served during any federally recognized war period during or
before World War I.

The exemption provided in this paragraph is in lieu of any
exemption under paragraph D to which the person may be
eligible and applies to the property of that person,
including property held in a revocable living trust for the
benefit of that person. The exemption provided in this
paragraph also applies to the ownership interest of that
person in a cooperative housing entity.

D-3. The estates up to the just value of $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 and who is receiving

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