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 2024 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 Office of State Tax Commissioner will start accepting Primary Residence Credit applications on January 1, 2024. Applications are due by March 31, 2024.
Have Questions? Contact us at:
Toll Free: 1-877-649-0112
Additional information on other credits and exemptions can be found here:
Property Tax Credits & Exemptions
Primary Residence Credit FAQ’s
Anyone who owns and occupies a dwelling in North Dakota and uses it as their primary residence.
A dwelling occupied by an individual as their primary or principal residence.
You can apply online by completing the Primary Residence Credit Application from January 1, 2024, through March 31, 2024, for the 2024 property tax obligation.
The Primary Residence Credit amount is up to $500 for an approved application and cannot exceed the amount of property tax due.
No – the application process is online only.
You can reach out to our office at 701-328-7988 or 1-877-649-0112 for assistance.
No – an individual may not have more than one primary residence.
No – only one Primary Residence Credit is available per household.
(Persons who reside together, as spouses or when one or more is a dependent of another, are entitled to only one Primary Residence Credit between or among them)
Constructed or manufactured home on a lot you own: Upon approval, the credit will be shown as a deduction on your 2024 property tax statement (your 2024 statement will be mailed to you in December, 2024).
Mobile or manufactured home on a lot you lease, paying property taxes in advance: In addition to completing the Primary Residence Credit application, you will also have to apply for a refund or abatement of taxes already paid for 2024 through your county for the same year, by filling out the Application for Abatement or Refund of Taxes Form and submitting it to your county for approval.
Your Parcel Identification Number is shown on the top left corner of your property tax statement.
Yes - If you have been approved for the Homestead or Disabled Veteran’s Property Tax Credit and still have a balance due, you can receive an up to $500 Primary Residence Credit for any remaining property taxes owed.