Applicaton For Maine Veteran Property Tax Exemption Page 8

ADVERTISEMENT

just value, in the municipality
where the
veteran
is
a
legal
resident.
B.
Paraplegic Veteran
If
a qualifuing veteran
is
paraplegic, that veteran
is
eligible
for
an exemption
from
municipal
property
tax
for
up
to
S50,000
of just
valuation
for a
specially
adapted
housing
unit
in
the
municipality where the veteran
is a
legal
resident. To
qualif,,
for this
larger exemption,
the
veteran must
be a paraplegic veteran, within the meaning
of
38
United
States
Code, Chapter 21,
section 2101, and have received a grant
from the
Department
of
Veterans
Affairs for
specially
adapted
housing.
3.
Exemption for
a
Qualit¡ing
Spouse:
A.
In
General:
Property owned
by
a
qualif
ing
spouse
is exempt from municipal property tax
for
up
to
$6,000
of
just
value
in
the municipality
where
the qualif,zing
spouse
is a
legal
resident. The
exemption
increases
to
$7,000
for the
qualifying
spouse
of
a
deceased
veteran
who
served during
a
war
period during
or before World War
I.
B.
Quali$,ing
Spouse
of
a
Paraplegic Veteran:
If
an
individual is the qualifuing
spouse
of
a
paraplegic veteran, that qualifying
spouse
is eligible
for
an exemption
from
municipal property tax
for
up to $50,000 of just value
in
the municipality
where
the qualifiring spouse
is
a
legal resident.
To
qualiSz
for
the larger exemption, the
spouse
must, except
for
the
requirement under Section
l(HX4)
above, meet
the
requirements
of
a
qualifying
spouse
and be the
widow or widower
of
a
paraplegic veteran
within the
meaning
of
38
United
States
Code, Chapter 21, section 2101, who received
a
gfarft
from the
Department
of
Veterans
Affairs for specially
adapted housing.
4.
Exemption for
a
Quali{vingChild:
Property owned by
a
qualifuing child of
a deceased
veteran
is
exempt
from municipal properly tax for
up
to
$6,000
ofjust
value
in
the
municipality
where
the
child is
a
legal resident.
5.
Exemption for
a
Oualifl¡ing
Parent:
Property owned
by
a
qualifizing parent of a
deceased
veteran
is
exempt
from municipal property
tax
for
up
to
$6,000
ofjust
value in the municipality where the parent is
a
legal resident.
6.
Exemption for
a
Cooperative
Housinq Corporation:
A
cooperative
housing corporation is entitled to an exemption
against the
valuation of property of
the
corporation occupied by qualifiring shareholders.
A
qualifying
shareholder must make
application to the
cooperative housing corporation and
the corporation must make application
to
the
assessor
of
the
municipality
on
behalf
of all qualifiiing
shareholders. The corporation's application
for
exemption
must
4

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial