Deployment Checklist for Military Rental Owners
Before you deploy, settle who can sign for you, who runs the house day to day, how repairs and rent are handled, and how your taxes will be filed. Federal law gives a military power of attorney "the same legal effect" as one made under state law (10 U.S.C. § 1044b). If you serve in a combat zone, federal tax deadlines are extended under IRC § 7508, and California allows a filing extension of up to 180 days.
The short version
- Get a power of attorney (POA) before you leave. Installation legal assistance offices prepare POAs for eligible service members at no cost.
- Write down who decides what: your manager or agent, your spending limit, and what counts as an emergency.
- Tell your insurer the home is rented. A landlord policy is built for a rental; a homeowners policy is written for a home you live in.
- Set up how rent comes in and how bills go out, and who watches the account.
- Know your tax deadlines. Combat zone and overseas extensions differ between the IRS and California.
- Leave copies of the lease, policies, loan papers and contacts with someone you trust.
The checklist
| Item | What to put in place | Why it matters |
|---|---|---|
| Power of attorney | A special POA for the property, a general POA, or both, prepared by legal assistance | Someone may need to sign a lease renewal, loan papers or a deed while you are away |
| Manager or agent | Name, phone, email and a written management agreement | One clear point of contact for your tenant and vendors |
| Spending and emergency limits | A dollar limit for repairs without your approval, and a written definition of an emergency | Repairs that affect habitability cannot wait for you to come home |
| Insurance | Tell the insurer the home is a rental; confirm the policy type, liability and loss of rent coverage | Insurance needs change when a home becomes a rental |
| Rent and bills | Where rent is deposited, who pays the mortgage, property tax, HOA dues and insurance | Missed payments are hard to fix from a ship or a remote post |
| Taxes | Who files, which extension applies, and where your tax documents go | Extensions exist in some cases, and California asks you to mark your return to claim one |
| Homeowners' exemption | Whether you still qualify, and whether to end it | The San Diego County Assessor says ending it when no longer eligible is the owner's responsibility |
| Records | Copies of the lease, deposit records, move-in photos, policies and the loan | Your agent will need them |
Authority to act for you
A power of attorney lets someone you choose sign for you. Military OneSource describes a general POA, which allows broad action but which some institutions may not accept, and a special or limited POA, which "is specific to a certain transaction or business relationship." A POA "automatically expires when that period or event has concluded," so check the end date against your orders. Points to know before you sign:
- Free help on base. Military legal offices prepare POAs for service members, and "These services are free to your service member" (Military OneSource). Judge advocates and other designated staff have notary powers, and no fee may be charged for a military notarial act (10 U.S.C. § 1044a).
- California's own rules. A California POA must be dated, signed, and either notarized or signed by two adult witnesses, and the agent cannot be a witness (Probate Code §§ 4121, 4122).
- Recording. If your agent will sign a deed, refinance or sale documents, California requires a notarized acknowledgment to record a power of attorney (Gov. Code § 27287). Before you rely on a military-notarized POA for a recorded document, ask your escrow or title officer whether it will be accepted, and do it before you deploy.
A POA is a separate document from a property management agreement. For the details, see power of attorney for military homeowners.
Repairs, insurance and rent
Repairs. Your duty to keep the home habitable continues while you are deployed. If a tenant reports a condition that makes the home untenantable and it is not fixed within a reasonable time, the tenant may repair it and deduct the cost, up to one month's rent, or move out (Civil Code § 1942). Write down who can approve a repair, how much they can spend, and who decides when the cost is higher.
Insurance. The National Association of Insurance Commissioners says a house that becomes a rental "has gone from being a residence to a place of business." A landlord policy, sometimes called a dwelling fire policy, covers the house, other structures, lost rent if the home becomes uninhabitable, and some liability. "Tenant possessions are not covered in landlord insurance policies." Vacant homes may face losses a homeowners policy does not cover, so tell your insurer if the home will sit empty between tenants.
Rent. If you live outside California, a property manager who pays you rent generally must withhold 7% for California, and a California manager may deduct its management fee before computing it (FTB Publication 1017). For that rule and how to reduce it, see California taxes for military homeowners.
Tax deadlines while deployed
These rules are from IRS Publication 3 (for 2025 returns) and FTB Publication 1032 (2025).
| Situation | Federal (IRS) | California (FTB) |
|---|---|---|
| Combat zone or contingency operation | Deadlines extended for 180 days after the later of your last day in the zone or operation or your last day of qualifying hospitalization, plus the days that were left when you entered | Up to 180 days after leaving the combat zone or qualified hazardous duty area to file and pay, without interest or penalties, plus extra days for time in the zone during the filing period |
| Outside the U.S., not in a combat zone | Automatic 2-month extension to file if your tour outside the U.S. and Puerto Rico includes the entire due date; attach a statement; interest still runs on unpaid tax | Up to 180 days after returning from overseas to file and pay, without interest or penalties |
| How to claim it | See Publication 3 | Write "MILITARY OVERSEAS," or "COMBAT ZONE" and the area, at the top of the return in blue ink, with your deployment or entry date and return date |
California's extensions apply to the servicemember and spouse whether they file jointly or separately. Federal spouse extensions have two exceptions listed in Publication 3. The FTB also says that if you are stationed outside the United States, "in most cases, we will defer any audit activity for up to 180 days following your return." Do not compute your own deadline from this table: check Publication 3 or a legal assistance tax advisor.
If your mortgage predates your service
A mortgage taken out before you entered service may qualify for the SCRA's 6% interest cap (50 U.S.C. § 3937) and foreclosure limits (50 U.S.C. § 3953). Neither applies to a loan taken out while already on active duty. See SCRA protections for military homeowners.
For owners
- Brief your agent on the house (shutoff valves, alarm, HOA contact, warranties) and give your tenant the agent's contact details in writing.
- If the home was your residence, check the homeowners' exemption. The San Diego County Assessor says it is the owner's responsibility to end it when no longer eligible, and the Board of Equalization says December 10 is the last day to end it without penalty.
- Keep a dated set of move-in photos and the move-in and move-out checklist with your records.
For more on running a rental from a distance, see managing a Coronado rental while deployed or far away. McKee Properties manages rentals from its Coronado office; contact us with questions about your property.
More from the Rental Maintenance Guide
Help on base
Your installation legal assistance office prepares powers of attorney for eligible service members, and Military OneSource says legal offices may bring POA services to units before deployments. Your installation housing office is another place to start with questions about renting near your next duty station. To find a legal office, Military OneSource points to its Legal Services Locator and to 800-342-9647.
Frequently asked questions
Do I need a power of attorney to rent out my home while I am deployed?
A POA is a separate document from a property management agreement. It matters when someone has to sign for you, such as on a loan, a deed or another document that needs your signature, so the answer depends on what may need signing while you are gone. Legal assistance offices prepare POAs for eligible service members at no cost, so it is worth asking before you leave.
Should I get a general or a special power of attorney?
A general POA allows broad action on your behalf, but Military OneSource notes some institutions may not accept one or may accept it only for basic transactions. A special POA covers a certain transaction, such as the sale of a particular property. Many owners ask legal assistance which fits the documents their lender, escrow officer or bank will ask to see.
Does a combat zone deployment extend my tax deadlines?
Yes, for both returns, but the rules differ. Federal deadlines are extended for 180 days after you leave the combat zone or operation, plus the days that were left when you entered (IRS Publication 3). California allows up to 180 days after you leave the combat zone to file and pay without interest or penalties, if you mark the return as Publication 1032 describes.
Who handles repairs while I am deployed?
Whoever you authorize in writing, usually your property manager or another agent, with a spending limit and a definition of an emergency set in advance. Your duty to keep the home habitable continues while you are away, and a tenant can use the repair and deduct remedy in Civil Code § 1942 if a serious problem is not fixed within a reasonable time.
This is general information, not legal or tax advice. Rules change; confirm your situation with your installation legal assistance office, a California attorney or a tax professional.
Sources
- 10 U.S.C. § 1044b (opens in a new tab)
- 10 U.S.C. § 1044a (opens in a new tab)
- Military OneSource, Military Power of Attorney (POA) (opens in a new tab)
- Probate Code § 4121 (opens in a new tab)
- Probate Code § 4122 (opens in a new tab)
- Government Code § 27287 (opens in a new tab)
- Civil Code § 1942 (opens in a new tab)
- NAIC, Leaving Home: Insurance Considerations for a Move (opens in a new tab)
- FTB Publication 1017 (opens in a new tab)
- 26 U.S.C. § 7508 (opens in a new tab)
- IRS Publication 3 (opens in a new tab)
- FTB Publication 1032 (2025) (opens in a new tab)
- 50 U.S.C. § 3937 (opens in a new tab)
- 50 U.S.C. § 3953 (opens in a new tab)
- San Diego County Assessor, Homeowners' Exemption (opens in a new tab)
- Board of Equalization, Homeowners' Exemption (opens in a new tab)
Verified October 19, 2026.
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