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Idaho
Military Benefits

Mountain Home AFB, Gowen Field, and statewide resources for active duty, veterans, Guard, Reserve, and military families in Idaho.

Retirement
Capped deduction on Form 39R
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Active duty pay exempt while deployed
Property tax
100% P&T veteran property tax exemption
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National Guard Education Assistance
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The rules families feel first. Jump to the benefit, then who to call.

Military Pay and State Income TaxIdaho offers a capped deduction for qualifying military retirement pay. It is not a full exemption.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

  1. 01Military Pay and State Income Tax
  2. 02Property Tax Exemptions for Veterans
  3. 03Education Benefits in Idaho
  4. 04SCRA
  5. 05Military Spouse Employment and Licensing
  6. 06Quality of Life Near Mountain Home AFB and Boise
  7. 07Official sources

Confirm current rules with your installation JAG office, the Idaho State Tax Commission, or a licensed attorney before making financial or legal decisions. Laws change. Last reviewed October 2026.

01 · Military Pay and State Income Tax

Military Pay and State Income Tax

Idaho offers a capped deduction for qualifying military retirement pay. It is not a full exemption.

Military Retirement Pay

Idaho does not fully exempt military retirement pay. Qualifying retired pay can be deducted only up to a maximum the State Tax Commission publishes each year, and Social Security and Railroad Retirement benefits reduce that maximum. For tax year 2025, Form 39R lists $48,216 for a single filer and $72,324 for married filing jointly. The deduction cannot exceed the qualified benefits included in federal income. You qualify if you are classified as disabled, you are 62 or older, or you are under 62, worked during the year, and earned enough to be required to file a federal return. An unremarried surviving spouse can qualify under the same tests. House Bill 40 (2025) expanded who qualifies, retroactive to January 1, 2025. Idaho Code § 63-3022A. Claim it on Form 39R. https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-retirement-benefits-deduction/

Conditions Apply

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's individual income tax rate is 5.3% for tax year 2025, down from 5.69%. Confirm the rate for the year you are filing at tax.idaho.gov. Servicemembers stationed at Mountain Home AFB should account for that rate when base pay is Idaho-source income.

Conditions Apply

Do this next. The retirement deduction maximum changes every year. Use the current Form 39R instructions, not an older dollar amount. Idaho State Tax Commission: (208) 334-7660 and https://tax.idaho.gov. Keep your LES, 1099-R, and orders.

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.

Commercial

208-828-6819

DSN

312-728-6819

Hours

Mon to Fri 7:30 a.m. to 4:30 p.m.

Official sources

Government pages for this guide. Confirm the figure for the year you are filing or the orders you are executing.

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.

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