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. 

You can apply with the link below or by calling (701)-328-7988.

prc 2026

Homeowners with an approved application may receive up to a $1600 credit against their property tax obligation.   This does not go towards special assessments.

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.

Click here to apply for the Primary Residence Credit