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.

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

D-3. The estates up to the just value of $7,000, having a taxable situs in the place of residence of the mother parent of a deceased veteran who is 62 years of age or older and is an unremarried widow or widower who is in receipt of a pension or compensation from the Federal Government based upon the service-connected death of her that parent's child and who is receiving the pension or compensation from the Federal Government based upon the service-connected death of her the parent's child 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.