Military Retirement Pay
Idaho fully exempts military retirement pay from state income tax. This applies to all retired pay from Army, Navy, Air Force, Marine Corps, Coast Guard, and Space Force service.
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Military Pay and State Income TaxIdaho provides strong income tax relief for servicemembers and military retirees.Military Retirement PayProperty Tax Exemptions for VeteransIdaho provides property tax relief for disabled veterans and their families.100% P&T Disabled VeteransEducation Benefits in IdahoIdaho offers state-level tuition benefits and affordable higher education options for military families.Idaho National Guard Education AssistanceSCRAThe Servicemembers Civil Relief Act is federal law. Idaho courts and landlords must honor all SCRA protections.Lease Termination
On this page
- 01Military Pay and State Income Tax
- 02Property Tax Exemptions for Veterans
- 03Education Benefits in Idaho
- 04SCRA
- 05Military Spouse Employment and Licensing
- 06Quality of Life Near Mountain Home AFB and Boise
Confirm current rules with your installation JAG office or a licensed attorney before making financial or legal decisions. Laws change.
01 · Military Pay and State Income Tax
Military Pay and State Income Tax
Idaho provides strong income tax relief for servicemembers and military retirees.
Active Duty Pay
Active duty pay earned while serving outside Idaho on federal orders is exempt from ID state income tax. Servicemembers at Mountain Home AFB who deploy outside Idaho benefit from this exemption during deployment periods.
National Guard and Reserve Pay
Idaho National Guard and reserve component pay during federal activation is generally exempt. Drill pay rules may differ. Consult the Idaho State Tax Commission for your specific situation.
Conditions Apply
VA Disability Compensation
VA disability compensation is exempt from Idaho state income tax consistent with federal law.
Idaho Income Tax Rates
Idaho levies a flat income tax rate of approximately 5.8% on taxable income. Servicemembers stationed at Mountain Home AFB should account for this rate when base pay is Idaho-source income subject to tax.
Conditions Apply
Do this next. Contact the Idaho State Tax Commission (208-334-7660) with questions. Keep your LES and orders to document out-of-state service.
02 · Property Tax Exemptions for Veterans
Property Tax Exemptions for Veterans
Idaho provides property tax relief for disabled veterans and their families.
100% P&T Disabled Veterans
Veterans rated 100% permanently and totally disabled by the VA receive a full property tax exemption on their primary residence in Idaho. Apply through your county assessor.
Surviving Spouse Protection
The surviving spouse of a 100% P&T veteran retains the full property tax exemption as long as they do not remarry and continue to occupy the home as their primary residence.
Property Tax Reduction Program
Idaho also offers a Property Tax Reduction Program (Circuit Breaker) for lower-income veterans and others, providing a reduction of up to $1,500 on property taxes. Income eligibility limits apply.
Conditions Apply
Homeowner's Exemption
Idaho's Homeowner's Exemption reduces the taxable value of a primary residence by 50% up to a maximum amount. Military families who establish Idaho domicile and purchase a home qualify for this exemption.
Conditions Apply
Do this next. Apply for property tax exemptions through your county assessor. Mountain Home AFB families contact the Elmore County Assessor (208-587-2130). Boise-area National Guard families contact the Ada County Assessor.
03 · Education Benefits in Idaho
Education Benefits in Idaho
Idaho offers state-level tuition benefits and affordable higher education options for military families.
Idaho National Guard Education Assistance
Active members of the Idaho National Guard may receive educational assistance for tuition at Idaho public colleges and universities. Contact the Idaho Adjutant General's office for current benefit levels and eligibility.
In-State Tuition for Active Duty Families
Active duty servicemembers stationed in Idaho, their spouses, and dependents are eligible for in-state tuition at Idaho public universities immediately. No 12-month waiting period. College of Western Idaho in Nampa is popular with Mountain Home families.
Post-9/11 GI Bill at Idaho Institutions
Boise State University, University of Idaho, and Idaho State University participate in Yellow Ribbon or accept Post-9/11 GI Bill. Each institution has a veterans services office with a School Certifying Official.
Conditions Apply
Survivors and Dependents Educational Assistance
Eligible dependents of veterans rated 100% P&T or who died in service may use Chapter 35 DEA benefits at any Idaho institution.
Do this next. College of Western Idaho (Nampa) and Boise State University are the most accessible institutions for Mountain Home AFB families. The Boise metro has a growing higher education infrastructure.
04 · SCRA
SCRA, Federal Protections in Idaho
The Servicemembers Civil Relief Act is federal law. Idaho courts and landlords must honor all SCRA protections.
Lease Termination
Terminate any ID lease with 30 days written notice after receiving PCS orders or a deployment of 90 or more days.
6% Interest Rate Cap on Pre-Service Debt
Pre-service debts capped at 6% interest upon written request with orders.
Foreclosure Protection
ID courts cannot foreclose on a servicemember's primary residence without a court order while on active duty and for 1 year after.
Eviction Protection
Landlords cannot evict an active duty servicemember or family from a primary residence without a court order.
Civil Court Stays
ID courts cannot enter a default judgment against an active duty servicemember without a hearing.
Do this next. Contact the JAG Legal Assistance office at Mountain Home AFB (208-828-6819) for SCRA enforcement help, lease issues, wills, and powers of attorney.
05 · Military Spouse Employment and Licensing
Military Spouse Employment and Licensing
Idaho supports military spouses with license reciprocity and access to the growing Boise metro job market.
Professional License Reciprocity
Idaho participates in expedited license endorsement for military spouses holding a valid professional license from another state.
Unemployment for PCS-Following Spouses
Military spouses who leave employment to follow a servicemember on PCS orders are eligible for Idaho unemployment benefits.
Boise Metro Job Market
Mountain Home AFB is approximately 50 miles from Boise, Idaho's capital and largest metro. The Boise area has seen significant job growth in technology, healthcare, and finance, providing strong employment opportunities for military spouses willing to commute.
Do this next. Contact Idaho Department of Labor (208-332-3570) for unemployment claims and licensing reciprocity information.
06 · Quality of Life Near Mountain Home AFB and Boise
Quality of Life Near Mountain Home AFB and Boise
Idaho offers an exceptional combination of outdoor recreation, affordable housing, and proximity to the growing Boise metro.
Affordable Housing
Both Mountain Home and the Boise metro consistently rank among the most affordable housing markets in the western United States. VA loan usage is high, and the market has strong appreciation history.
Outdoor Recreation
Idaho offers world-class whitewater rafting on the Salmon and Snake Rivers, skiing at Sun Valley and Bogus Basin, hiking in the Sawtooth Mountains, and hunting and fishing across millions of acres of public land. This is a significant quality-of-life draw for outdoor-oriented military families.
Proximity to Boise
Mountain Home AFB is a 50-minute drive to downtown Boise, giving families access to a growing mid-sized city with professional sports, cultural amenities, a top-rated hospital system, and a diverse job market.
Growing State
Idaho has been one of the fastest-growing states in the country, driven by in-migration from higher-cost western states. This growth has increased services, dining, and employment options while housing remains relatively affordable.
Do this next. Mountain Home is a smaller community directly supporting the base. Many families choose to live in Kuna, Nampa, Meridian, or Boise itself and commute to the base.
State Legislature
Veterans and Servicemember Advocacy
Legislative Committee
Senate Veterans Affairs Committee
This committee oversees legislation affecting active duty servicemembers, veterans, and military families in Idaho. It handles bills on veterans benefits, military employment protections, property tax exemptions, and National Guard policy.
Website: legislature.idaho.gov
How to Engage
Contact Your State Representative
Military families can contact their state legislators to weigh in on veteran and servicemember legislation. Find your Idaho representative at legislature.idaho.gov using your home address. Committee hearings on veterans bills are typically open to the public and remote testimony is often accepted.
Research-Ranked
Military-Friendly Colleges in Idaho
Rankings based on Military Times Best for Vets, GI Jobs Military Friendly Schools, and Victory Media research methodology. Yellow Ribbon participation verified annually.
Boise State University
Military Times Best for Vets
Near Gowen Field ANGB, Yellow Ribbon
University of Idaho
GI Jobs Military Friendly
Moscow, ROTC, veteran services
College of Western Idaho
Military Friendly
Nampa area, affordable, near Gowen Field
Rankings and program details change annually. Verify current Yellow Ribbon participation and benefit amounts at benefits.va.gov/GIBILL before enrolling. GI Jobs Military Friendly designation and Military Times rankings are independently published each year.
School Liaison Officer (SLO) at Mountain Home AFB
The School Liaison Officer assists military families with school enrollment, records transfer, special education coordination, and education transition support for children of servicemembers at Mountain Home AFB.
PCSing to Idaho
Get an Idaho agent who already knows the bases
Connect with a military-friendly real estate agent who knows Mountain Home, Boise, Nampa, Kuna, and Meridian. Our agents understand VA loans, PCS timelines, and Idaho military benefits.