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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 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. 

Primary Residence Credit questions:

  1. Property owner’s name.
  2. Either SSN or ITIN.
  3. County in which the primary residence is located.
  4. Parcel ID number.
  5. Email address (if the applicant has one).
  6. Phone number.

 

 

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

 

**This DOES NOT cover special assessments or those primary residences that are listed as “Farm Exempt.**