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.
The Office of State Tax Commissioner will start accepting Primary Residence Credit applications January 1, 2024 through the North Dakota Taxpayer Access Point (ND TAP).
Homeowners with an approved application may receive up to a $500 credit that would be applied to their property tax statement.
Own a home (house, mobile home, town home, duplex or condo) in North Dakota and reside in it as a primary residence.
- No Age Restriction
- No Income Limit
Only one credit will be available per household.
Applications are due January 1 - March 31 of each year.
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.