News

Tax Commissioner Brian Kroshus has announced that the 2026 individual income tax season will open on January 26, 2026, coinciding with the date that the Internal Revenue Service (IRS) will begin to accept and process returns.

 North Dakota Tax Commissioner Brian Kroshus reminds eligible homeowners that the annual Primary Residence Credit (PRC) application window is open January 1, 2026, through April 1, 2026. The PRC offers a property tax credit of up to $1,600 to help reduce property taxes for qualifying North Dakota homeowners.

Today, Tax Commissioner Brian Kroshus, Governor Kelly Armstrong, and state lawmakers shared the podium at the Capitol to discuss property tax relief in North Dakota and encouraged eligible homeowners to apply for the Primary Residence Credit program when the application period opens January 1, 2026. View the news release from Governor Armstrong here. 

The North Dakota Office of State Tax Commissioner is pleased to announce Rachel VandenBurg has been selected to serve as Associate Director of Tax Administration. VandenBurg brings a wealth of experience with the agency and has been an integral part of the team.

Tax Commissioner Brian Kroshus has announced that North Dakota’s taxable sales and purchases for the third quarter of 2025 decreased by 0.48 percent compared to the same period in 2024. For July, August, and September of 2025, taxable sales and purchases totaled $7.22 billion versus $7.26 billion in the prior year.

Taxpayers who filed for an extension on their individual income tax returns this past spring should be advised that the Wednesday, October 15 deadline is quickly approaching.

The North Dakota Office of State Tax Commissioner has been made aware of fraudulent text messages circulating in North Dakota that appear to come from the North Dakota Department of Revenue. These messages request sensitive and confidential information, including bank or credit card accounts and request that you click on multiple links.

Tax Commissioner Brian Kroshus has announced that North Dakota’s taxable sales and purchases for the 2nd quarter of 2025 increased by 3.4 percent compared to the same period in 2024. For April, May, and June of 2025, taxable sales and purchases totaled $7.08 billion versus $6.85 billion in the prior year. 

During the 2025 legislative session, lawmakers made several notable changes to the Primary Residence Property Tax Credit Program, including increasing the maximum credit amount from $500 to $1,600 and modifying the process for mobile or manufactured homeowners. 

The North Dakota Office of State Tax Commissioner has released a summary of highlights regarding sales and special tax legislation approved by the 69th Legislative Assembly and signed into law by Governor Kelly Armstrong.