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.
The next Primary Residence Credit application window will open on January 1, 2026.
Click here to visit the PRC application website and to submit an application. Applications are open until March 31, 2026. If you have questions, please contact your qualified tax advisor.
