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.
Beginning July 14, 2025, mobile homeowners will have a special application period for the primary residence credit running through September 1, 2025. The supplemental application requirement is in addition to any previously submitted application for that type of housing.
Mobile homeowners by law are required to pay property tax in advance versus conventional housing, which pay property tax in arrears, causing a delay when the tax credit is received by owners of a mobile home.
The supplemental application window for mobile homeowners is a one-time requirement only to allow credits to be reflected as a deduction against tax owed on their property tax statement, rather than the issuance of credits through the delayed abatement and refund check process, one year later.
A mobile home is a prefabricated structure built in a factory on a permanently attached chassis, allowing it to be transported to different locations. It typically remains in one place but can be moved if necessary.
Homeowners of all other types of housing are not eligible to apply during the special summer application period. Following the supplemental application for mobile homeowners, future applications of the primary residence property tax credit for all housing types will occur during the regular January through March timeframe each year.
The Office of State Tax Commissioner encourages all mobile homeowners to review eligibility requirements and apply online no later than the September 1, 2025, deadline.
For more information and to apply online, please visit tax.nd.gov/prcmh or call 701-328-7988 for assistance.
Additional details regarding North Dakota tax-related programs can be found on the Office of State Tax Commissioner’s website at tax.nd.gov or connect with us on social media.