In a striking address that blended humour with serious policy critique, Idaho's Republican Governor Brad Little identified a new challenge for his state: an influx of residents from the West Coast, whom he acerbically dubbed 'COWs'.
The 'COWs' Phenomenon: A Victim of Success
Speaking at the Associated Taxpayers of Idaho Conference, Governor Little explained that the acronym stands for newcomers from California, Oregon, and Washington. He framed this migration not as a simple demographic shift, but as a direct consequence of Idaho's own economic policies. "We joke about it, but it reflects something real — Idaho has become a victim of our own success," Little stated, highlighting that the state has become a "desirable place to relocate".
The governor revealed a staggering statistic: almost a third of Idaho's current population has moved to the state within the last decade. He directly linked this trend to Idaho's competitive edge, stating, "Our tax climate is a significant draw for people across the nation."
A Tale of Tax Policies: Idaho vs. The West Coast
Governor Little used his platform to draw sharp contrasts between Idaho's fiscal approach and that of its western neighbours. He championed Idaho's "conservative budgeting", which he said has facilitated $6.1 billion in tax cuts for residents.
In pointed criticism, he singled out Washington State for enacting "its largest tax increase in history" to manage a budget shortfall. "Not in Idaho," he asserted. Washington's recent legislation expanded taxes to services like advertising, IT, and web design. Meanwhile, California ranks a lowly 48th on the Tax Foundation's 2025 State Tax Competitiveness Index, with Oregon ranking 30th overall but 49th for corporate taxes.
Idaho, by comparison, holds a strong 11th position overall on the same index and is a top-three state for property taxes, creating a powerful financial incentive for relocation.
Preserving Idaho's Values Amid Growth
The governor concluded his remarks by framing the migration trend as a test for the state's future. "It is now up to all of us to ensure we preserve the enduring values that makes this state so special - including a government that lives within the people's means," Little said.
He argued that how a state handles revenue fluctuations depends on the "values of the elected leaders", implicitly positioning Idaho's low-tax, small-government model as the antidote to the policies driving residents from coastal states. The speech ultimately presented the 'COWs' phenomenon as the defining challenge of Idaho's current prosperity.
