Primary Residence Credit

The Primary Residence Credit (PRC) was established during the 2023 Legislative Session under House Bill 1158. The credit provides all North Dakota homeowners with the option to apply for a state property tax credit through the North Dakota Office of State Tax Commissioner.

Homeowners with an approved application may receive up to a $500 credit against their 2025 property tax obligation.

To be eligible for the credit, you must own a home (house, mobile home, town home, duplex, or condo) in North Dakota, and reside in it as your primary residence.

There are No Age Restrictions or Income Limitations for this credit.

Only one Primary Residence Credit is available per household.

The 2024 application period for the Primary Residence Credit has closed. The next application period will open on Tuesday, December 3, 2024.

**Those applying for the credit may be eligible to apply for more than one type of property tax credit, including the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit. 

Have questions?  Contact the Office of the State Tax Commissioner

Phone: 701-328-7988 or 1-877-649-0112

Email: taxprc@nd.gov