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The Primary Residence Credit (PRC) 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 who qualify through an approved application may receive up to $1,600 against their 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. Homes held in trusts also qualify. There are no age restrictions or income limitations for this credit. Only one Primary Residence Credit is available per household.

 

Mobile Homeowner Special Application window now open through September 1st, 2025.

This special application is a one-time requirement to allow the credit to be applied to the 2026 property tax statement rather than the issuance of credits through the delayed abatement and refund check process.

Because mobile homeowners pay for their property taxes in advance, this additional application window will allow for our mobile homeowners to receive their credit upfront in alignment with process for other homeowners. Moving forward, they will apply during the standard application window, with the next application in 2026 applying to their 2027 property tax statement.

Mobile Homeowner Application windowApplied to Property Tax YearCredit issued through
January-March 20252025Delayed abatement and refund check

July 14-September 1st, 2025

Special Application Window

2026Credit Applied to Property Tax Due
January-March 20262027Credit Applied to Property Tax Due

Mobile Homeowners may apply for their 2026 property tax statement now through September 1st using the button below:

2026 Mobile Homeowner Primary Residence Credit Application

 


 

2025 PRC Transfer Request 

The 2025 application period is now closed. Applications for transfer requests may be submitted using the button below:

2025 Primary Residence Credit Transfer Request

2025 Primary Residence Credit Flyer 

 


 

Additional Property Tax Credits and Exemptions

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. 

Additional information on other credits and exemptions can be found here:
Property Tax Credits & Exemptions

 

Have Questions? Contact us at:
Phone: 701-328-7988
Toll Free: 1-877-649-01122025 
Email: taxprc@nd.gov

Primary Residence Credit FAQ’s

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Primary Residence Credit FAQ’s

Only mobile homeowners who reside in their property as their primary residence can apply. 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.

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.

The 2025 application period for the Primary Residence Credit will open on Tuesday, December 3, 2024

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 2025 property tax statement (your 2025 statement will be mailed to you in December, 2025). 

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 2025 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.
Parce Number

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.