Primary Residence Credit

The Primary Residence Credit (PRC) provides North Dakota homeowners with the opportunity to apply annually 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.  Applications are available through April 1, 2026.