What is the best state to be a first-line supervisors of correctional officers?

By the Gera US Real Pay Index, California is the best state for a first-line supervisors of correctional officers: a BLS median of $131,210 is worth $111,208 after the 2025 state income tax ($8,081) and the 2024 BEA cost-of-living adjustment (RPP 110.7), an index of 140.3 where the average state is 100.

Does the highest-paying state also leave you best off?

Not necessarily. California has the highest headline BLS median for a first-line supervisors of correctional officers at $131,210, but after state tax and cost of living it ranks #1 of 49 on real pay (index 140.3). That gap is exactly what the Gera US Real Pay Index reveals.

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Best States to Be a First-Line Supervisors of Correctional Officers

After 2025 state income tax and 2024 cost of living, a first-line supervisors of correctional officers salary goes furthest in California — a $131,210 BLS median worth $111,208 in real terms (Gera US Real Pay Index 140.3).

Which US states are best for a first-line supervisors of correctional officers after cost of living and tax?

For a first-line supervisors of correctional officers, the Gera US Real Pay Index ranks California #1: a $131,210 BLS median becomes $111,208 in cost-of-living-and-tax-adjusted terms (index 140.3). Missouri ranks last ($50,122, index 63.2). Real BLS OEWS May 2025 across 49 states; re-dated annually.

Source:U.S. Bureau of Labor Statistics — Occupational Employment and Wage Statistics (OEWS)·As of May 2025 state estimates · updated annually · last refreshed 19 June 2026

Gera US Real Pay Index

California ranks #1 of 49 states for a first-line supervisors of correctional officers. Index 100 = the average state; 140.3 means pay goes 40.3% further after tax and cost of living.

How this is calculated

140.3

First-Line Supervisors of Correctional Officers — real pay by state (best first)

#	State	BLS median	State tax	Cost (RPP)	Real pay	Index
1	California	$131,210	$8,081	110.7	$111,208	140.3
2	Nevada	$107,260	—	100.0	$107,283	135.3
3	Utah	$110,410	$5,024	98.9	$106,597	134.5
4	New Jersey	$117,450	$5,292	108.8	$103,082	130.0
5	Illinois	$105,450	$5,079	100.0	$100,413	126.7
6	Wisconsin	$96,260	$3,950	94.1	$98,103	123.8
7	Alaska	$98,420	—	102.4	$96,152	121.3
8	Massachusetts	$105,930	$5,077	105.8	$95,363	120.3
9	Pennsylvania	$94,600	$2,904	97.6	$93,978	118.6
10	Minnesota	$96,720	$5,088	98.6	$92,913	117.2
11	Washington	$98,910	—	107.0	$92,428	116.6
12	New York	$103,320	$5,151	107.9	$90,964	114.8
13	Oregon	$99,890	$7,936	103.4	$88,964	112.2
14	South Dakota	$77,400	—	88.6	$87,373	110.2
15	Alabama	$80,230	$3,747	88.8	$86,108	108.6
16	Nebraska	$80,490	$3,089	90.1	$85,902	108.4
17	Hawaii	$97,200	$5,857	110.0	$83,076	104.8
18	Connecticut	$89,160	$3,329	103.6	$82,841	104.5
19	Ohio	$77,570	$1,351	92.8	$82,156	103.6
20	New Hampshire	$85,550	—	104.2	$82,129	103.6
21	North Dakota	$73,240	$190	89.0	$82,116	103.6
22	Iowa	$74,420	$2,788	87.8	$81,621	103.0
23	Tennessee	$74,140	—	91.9	$80,701	101.8
24	Delaware	$84,760	$4,253	99.8	$80,662	101.8
25	Vermont	$81,700	$3,010	98.0	$80,330	101.3
26	Idaho	$79,330	$3,397	95.5	$79,516	100.3
27	South Carolina	$77,110	$3,173	93.7	$78,866	99.5
28	Michigan	$78,150	$3,075	96.2	$78,027	98.4
29	Wyoming	$70,770	—	92.7	$76,350	96.3
30	Colorado	$81,460	$2,924	103.1	$76,210	96.1
31	Kansas	$71,590	$3,195	90.1	$75,937	95.8
32	Montana	$74,630	$3,265	94.6	$75,403	95.1
33	Arizona	$74,840	$1,396	100.7	$72,950	92.0
34	Maryland	$79,150	$3,427	105.0	$72,145	91.0
35	North Carolina	$67,270	$2,317	94.3	$68,860	86.9
36	Kentucky	$62,780	$2,380	90.2	$66,992	84.5
37	Maine	$67,750	$2,958	97.0	$66,761	84.2
38	New Mexico	$63,380	$1,865	92.2	$66,711	84.2
39	Louisiana	$58,960	$1,394	88.2	$65,263	82.3
40	Texas	$62,590	—	97.1	$64,488	81.4
41	Indiana	$61,460	$1,814	93.3	$63,910	80.6
42	Mississippi	$56,470	$1,679	87.0	$63,012	79.5
43	Oklahoma	$56,100	$2,127	87.8	$61,442	77.5
44	West Virginia	$56,490	$1,809	89.5	$61,098	77.1
45	Virginia	$64,190	$2,891	101.1	$60,629	76.5
46	Georgia	$58,640	$2,514	96.3	$58,287	73.5
47	Arkansas	$49,590	$1,726	86.9	$55,057	69.5
48	Florida	$55,620	—	103.4	$53,784	67.8
49	Missouri	$46,840	$1,321	90.8	$50,122	63.2

"Real pay" = BLS median − 2025 state income tax, divided by the state's 2024 BEA cost of living (US = 100). Only the 49 states for which BLS publishes a median for this occupation are ranked; suppressed cells are excluded, never set to zero.

Where does your salary go furthest?

Enter a salary and a state. We adjust for 2025 state income tax and the 2024 BEA cost of living to show your real, purchasing-power-equivalent pay — then rank every state.

Gross annual salary (USD)Compare against state

In California, a $131,210 salary is worth about $102,745 in cost-of-living-and-tax-adjusted terms.

State income tax $17,451 (≈ top marginal 13.30% (upper bound)) · take-home $113,759 · BEA cost of living 110.7 (US = 100).

The same salary goes furthest in South Dakota — worth $148,116, a $45,371 gain over California.

#	State	Real value	Cost (RPP)
1	South Dakota	$148,116	88.6
2	Arkansas	$145,039	86.9
3	Louisiana	$144,290	88.2
4	Mississippi	$144,258	87.0
5	Iowa	$143,825	87.8
6	North Dakota	$143,808	89.0
7	Tennessee	$142,821	91.9
8	Oklahoma	$142,274	87.8
9	Wyoming	$141,556	92.7
10	Alabama	$140,335	88.8
11	Kentucky	$139,711	90.2
12	West Virginia	$139,542	89.5

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Estimate only. State income tax is approximated from each state's 2025 flat rate (or top marginal rate as an upper bound for graduated states) and ignores federal tax, deductions and credits. The pre-published occupation and state pages use exact 2025 bracket math. Cost of living is the 2024 BEA Regional Price Parity (All Items).

First-Line Supervisors of Correctional Officers — real pay FAQ

What is the best state to be a first-line supervisors of correctional officers?: By the Gera US Real Pay Index, California is the best state for a first-line supervisors of correctional officers: a BLS median of $131,210 is worth $111,208 after the 2025 state income tax ($8,081) and the 2024 BEA cost-of-living adjustment (RPP 110.7), an index of 140.3 where the average state is 100.
Does the highest-paying state also leave you best off?: Not necessarily. California has the highest headline BLS median for a first-line supervisors of correctional officers at $131,210, but after state tax and cost of living it ranks #1 of 49 on real pay (index 140.3). That gap is exactly what the Gera US Real Pay Index reveals.
Where does a first-line supervisors of correctional officers salary go least far?: Missouri ranks last of 49 states for a first-line supervisors of correctional officers: a $46,840 BLS median is worth only $50,122 after tax and cost of living (index 63.2). Higher local prices and/or income tax less far than the national average erode the headline pay.

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Related on GeraJobs

Gera US Real Pay Index — all states ranked — and how the index is calculated.
Methodology — the exact BLS + BEA + tax computation.
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Sources: U.S. Bureau of Labor Statistics — Occupational Employment and Wage Statistics (OEWS) (May 2025 state estimates, US federal public domain); U.S. Bureau of Economic Analysis — Regional Price Parities (All Items), by state (2024 (US = 100)); Tax Foundation — 2025 State Individual Income Tax Rates and Brackets. The Gera US Real Pay Index for a first-line supervisors of correctional officers is computed by GeraJobs from these figures; no figure is modelled or interpolated.