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Colorado Military Retirement Tax Guide 2025

Verified against Colorado General Assembly HB23-1084 and CO DORA · 2025

Colorado Springs is home to Peterson Space Force Base, Schriever Space Force Base, and Fort Carson — making it one of the largest military retiree communities in the country. Here is exactly how Colorado taxes military retirement, what exemptions apply, and how the math works for a typical retiree.

The Short Version

Colorado does tax military retirement income. It is not a zero-tax state for military retirees like Florida, Texas, or Nevada. However, the combination of the pension and annuity subtraction (up to $24,000/year at age 65+) and El Paso County’s ~0.47% property tax rate means Colorado Springs often wins on total tax picture vs. states that exempt military retirement but charge 1.5%–2.0% property tax.

Military Retirement Income Tax: What Colorado Actually Does

Retiree AgeSubtraction AvailableSource
Under 55Up to $15,000 military retirement subtractionHB23-1084, extended through 2028
55–64Up to $20,000 pension/annuity subtractionStandard CO pension exclusion (military counts)
65 and olderUp to $24,000 pension/annuity subtractionStandard CO pension exclusion (military counts)
VA disability payNot taxed at federal OR state levelFederal law; CO follows
State income tax rate4.40% flat2025

Note: The pension subtraction is coordinated with the Social Security subtraction — you cannot fully stack both without limitation. If you receive both military retirement and SS, work through the coordination rules with a CO tax professional.

Real Math: What a Typical Retiree Pays

Military retiree, age 67, receiving $36,000/year in military retirement pay (E-8 with 20 years):

ItemAmount
Military retirement (gross)$36,000/yr
CO pension subtraction (age 65+)−$24,000
CO taxable military income$12,000
CO income tax (4.40%)~$528/yr
Property tax (The Retreat, $592K)~$2,782/yr
After Senior Exemption (if eligible)~$2,317/yr
Total annual state + local tax burden (est.)~$2,845–$3,310

Illustrative example only. Actual tax depends on full income picture including SS, spouse income, itemized deductions. Consult a CPA.

VA 100% Disability = Zero Property Tax

Veterans with a 100% permanent and total disability rating from the VA pay zero property tax on their primary residence in Colorado. Following a 2024 ballot measure, veterans with “unemployability status” (TDIU) as determined by the VA now also qualify for the same exemption. File an application with El Paso County Assessor. The exemption applies regardless of home value — a $900,000 home at The Retreat or Elan carries the same zero property tax bill as a $300,000 home.

How Colorado Compares to No-Tax Military States

StateMilitary Retirement TaxProperty Tax (avg $600K)Total Est. Burden (retiree above)
Colorado (El Paso Co)Partial; ~$528/yr example~$2,820/yr~$3,348/yr
FloridaNone~$4,980/yr~$4,980/yr
TexasNone~$9,600/yr~$9,600/yr
NevadaNone~$3,000/yr~$3,000/yr
TennesseeNone~$2,040/yr~$2,040/yr

Rough estimates for illustrative comparison only. Florida Save Our Homes and other exemptions not modeled.

Bottom Line for Military Retirees

Colorado is not the best income-tax state for military retirees, but it is a strong total-picture state when property taxes are included. El Paso County’s ~0.47% effective rate beats Florida, Nevada, and most no-income-tax states on property tax. If you hold a VA 100% disability rating, Colorado Springs becomes a zero-property-tax location, making the income tax question nearly moot.

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