2025 Primary Residence Credit

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 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 2025 application period is now open. Apply using the button below:

2025 Primary Residence Credit Application

Have Questions? Contact us at:
Phone: 701-328-7988
Toll Free: 1-877-649-0112
Email: taxprc@nd.gov