1. Property Tax — Primary Residence
Authority: Idaho Code § 63-705A.
Complete reference covering 58 benefit categories across 14 service tiers. Verify current eligibility with your County VSO before filing.
Standout Program
Incarcerated Veterans Transition Program; SEAP Guard tuition $8000/yr; Disabled Veteran Parks Pass P&T lifetime
| Status / Rating | Headline Benefits Unlocked |
|---|---|
| Active Duty | Income tax exemption on active-duty pay earned outside Idaho (120 consecutive days out-of-state); sales tax exemption on vehicle purchase for nonresidents departing Idaho within 90 days (ST-104NR); reduced hunting/fishing ($17.50 license); DL extension up to 25 months; military leave (Guard/Reserve state employees); Form ID-MS1 spouse withholding exemption |
| Guard / Reserve | State Education Assistance Program (SEAP) up to $8,000/yr; TRICARE Reserve Select; 120 hrs paid military leave from state employer; pro license fee waiver and renewal extension while serving; hunting/fishing at active-duty reduced rate |
| Military Retiree | Military retirement income deduction (Idaho Code § 63-3022A, expanded 2025 by H.B. 40) — all retirement income effectively exempt for disabled, age 62+, or employed retirees; flat 5.3% income tax rate on any remaining Idaho taxable income |
| Veteran (honorable, no rating) | 5-pt hiring preference; veterans home eligibility; DL veteran designation free; veteran specialty plates; cemetery eligibility; IDVS benefits navigation services |
| 0% SC | Same as no-rating veteran; potentially eligible for circuit breaker property tax reduction if income-qualified and otherwise disabled per program rules |
| 10–20% | 10-pt hiring preference; circuit breaker property tax eligibility (income ≤ $39,130); pro license expediting |
| 30–40% | 10-pt hiring preference + guaranteed interview if in top 25 qualified applicants; DAV hunting/fishing discount unlocks at 40% |
| 50–60% | DAV hunting/fishing (resident $5 license + reduced tag fees); all 40%+ benefits continue |
| 70–90% | All 40%+ benefits; property tax circuit breaker where income-eligible |
| 100% schedular | Property tax reduction up to $1,500 (no income limit, Idaho Code § 63-705A); DV plates + free registration for one vehicle (§ 49-403); DAV hunting/fishing; all lower-tier benefits |
| TDIU | Same as 100% schedular — property tax reduction (§ 63-705A explicitly covers TDIU), DV plates and registration fee waiver (§ 49-403 covers TDIU compensated at 100% rate). Parks Pass requires P&T designation — verify with IDPR if your TDIU rating includes P&T. |
| P&T | All TDIU/100% benefits plus auto-renewal on property tax reduction (no annual reapplication); surviving spouse inherits property tax benefit on same homestead; Disabled Veteran Parks Pass (lifetime free day-use and camping); CHAMPVA |
| SMC (Housebound/A&A) | All P&T benefits; VA Aid & Attendance or Housebound supplement; state veterans home priority admission |
| Surviving spouse / dependents | Property tax reduction inherited on same homestead (no transfer to new property); Armed Forces and PSO Dependent Scholarship (full tuition + fees + $750/sem books + on-campus housing); SBP/RCSBP/RSFPP deduction on income taxes; Gold Star Family plates (free for surviving spouse); 5-pt hiring preference; cemetery eligibility |
Authority: Idaho Code § 63-705A.
Idaho does not impose a separate vehicle personal property tax. No veteran-specific vehicle property tax exemption exists separate from registration fee waivers (see Category 10).
Not available in this jurisdiction.
Authority: Idaho Code § 63-3013; SCRA amendments; Idaho Tax Commission military guidance.
Authority: Idaho Code § 63-3022A (as amended 2025 by H.B. 40).
Authority: Idaho Code § 63-3022A.
Authority: Idaho Code § 63-3024.
Idaho does not issue a disabled-veteran sales-tax exemption card for general retail purchases. No equivalent to Iowa's or Kansas's veteran sales-tax card program exists in Idaho.
Authority: Idaho Code § 63-3024A; Income Tax Rule 771.
Authority: Idaho Code § 49-403.
Authority: Idaho Code § 49-403.
Authority: Idaho Code § 49-403; § 49-403A; ITD specialty plate program.
Idaho has no toll roads or toll bridges. No veteran toll exemption is needed because tolls do not exist in the state.
Not available in this jurisdiction.
Authority: Idaho Code § 49-213; ITD DMV.
Authority: Idaho Code § 49-303A; ITD DMV.
Authority: FMCSA military skills-test waiver authority; ITD CDL program.
Authority: Idaho Code § 49-303A.
Authority: Idaho Code § 36-408; IDFG DAV programs (idfg.idaho.gov/licenses/dav-programs).
Idaho is landlocked and has no saltwater fisheries. No saltwater fishing license exists.
Authority: IDPR Disabled Veteran Pass program; Idaho Code parks authority.
Not available in this jurisdiction.
Authority: Idaho Board of Education policy; federal Veterans Access, Choice, and Accountability Act; individual institution admissions policies.
Authority: Idaho Code § 33-4302.
Authority: Idaho Code § 33-4302.
Authority: Idaho National Guard SEAP program; Idaho Military Division.
Authority: Idaho Code Title 33; MIC3 Compact (mic3.net).
Authority: Idaho Code Title 65, Chapter 5 (§ 65-502 et seq.).
Authority: Idaho Code § 67-2606 (fee waivers during active duty); Idaho Code §§ 67-9401–9407 (comprehensive military license provisions).
Authority: Idaho Code §§ 67-9401–9407.
No statewide veteran business license fee reduction or preference program was identified. ⚠️ Verify with Idaho Secretary of State for any 2026 legislative additions.
Authority: PERSI credited service rules; Idaho Code Title 59 (PERSI).
Authority: IHFA Heroes Loan Program.
Authority: IDVS policy IDVS–PO–19–01; Idaho Code Title 65 veterans assistance authority.
No Idaho state supplement to the federal VA Specially Adapted Housing (SAH) or Special Home Adaptation (SHA) grants was identified. Federal VA SAH/SHA grants apply directly.
Authority: Idaho Code Title 66 (veterans homes); IDVS veterans homes program.
Authority: Idaho Supreme Court VTC program; Idaho DHW veteran behavioral health services (veterans.idaho.gov).
Authority: Idaho Supreme Court VTC program; Idaho Legal Aid Services.
Authority: Idaho Code § 18-3302K (Enhanced CWL).
Authority: Idaho Code § 63-705A; § 63-701.
Authority: IDVS veterans cemeteries program; Idaho Code veterans cemetery authority.
Authority: IDVS veterans cemeteries program; 38 U.S.C. § 2402; federal VA National Cemetery Scheduling Office.