This paper describes a model for the physical behavior of a painted surface when irradiated by a high‐energy laser. The model proposes that the paint degrades to a residue which adheres to the surface and whose optical and thermal properties control the coupling of the radiation to that surface Experimental observations are presented which confirm the theoretical predictions of the model. Measurements of the intensity‐dependent absorptance of the surface of painted A12024 alloy plates agree with calculated values when appropriate values of the thermophysical properties of the paint residue are chosen.