Just My Opinion by Mary Kilen
Who Doesn’t Like Saving Money On Taxes?
By now you have probably seen the ads on television, social media and in your local newspapers. Residents across the state are being encouraged to apply for the Primary Residence Credit. The credit 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 2025 property tax obligation.
Applying is so easy, but it must be done online. The Office of State Tax Commissioner began accepting Primary Residence Credit applications in December with applications due by March 31, 2025. Residents with questions on the application process can contact their office at 701-328-7988, 1-877-649-0112 or via email at taxprc@nd.gov.
To apply you can visit https://gis.nd.gov and select ‘Parcel Viewer”. You enter your address in the search bar and then your parcel number is listed as ‘Unique GIS ID’.
The next step to apply for the $500 credit is a visit to https://tax.nd.gov/prc and follow these instructions. Select Primary Residence Credit application. Provide your name, SSN, and parcel number. Then submit application.
If you applied for the credit in 2024, the process is simplified to reapply for the credit in 2025.
Mountrail County Director of Tax Equalization Kim Savage says that anyone with questions can also call their office at 701-628-2425. For assistance in filing, the Mountrail County Director of Tax Equalization Office is located in the basement of the Mountrail County Courthouse. They can help you not only with the filing, but also in finding your parcel number if you did not apply last year.
The State Tax Commissioner’s website addresses many of the frequently asked questions including:
Who is eligible to apply? Anyone who owns and occupies a dwelling in North Dakota and uses it as their primary residence.
What is considered a primary residence? A dwelling occupied by an individual as their primary or principal residence.
How and when do I apply? You can apply online by completing the Primary Residence Credit Application. The 2025 application period opened on Tuesday, Dec. 3, 2024.
What is the Primary Residence Credit amount? The Primary Residence Credit amount is up to $500 for an approved application and cannot exceed the amount of property tax due.
Is there a paper application process for the Primary Residence Credit? No – the application process is online only.
If I don’t have access to the internet, how do I apply? You can reach out to our office at 701-328-7988 or 1-877-649-0112 for assistance.
Can an individual who owns more than one home claim more than one primary residence? No – an individual may not have more than one primary residence.
Can persons who reside together as spouses claim more than one Primary Residence Credit? No – only one Primary Residence Credit is available per household.
(Persons who reside together, as spouses or when one or more is a dependent of another, are entitled to only one Primary Residence Credit between or among them.)
If my Primary Residence Credit application is approved, when will I receive my credit? Constructed or manufactured home on a lot you own: Upon approval, the credit will be shown as a deduction on your 2025 property tax statement (your 2025 statement will be mailed to you in December, 2025).
Mobile or manufactured home on a lot you lease, paying property taxes in advance: In addition to completing the Primary Residence Credit application, you will also have to apply for a refund or abatement of taxes already paid for 2025 through your county for the same year, by filling out the Application for Abatement or Refund of Taxes Form and submitting it to your county for approval.
How do I find my Parcel Identification Number? Your Parcel Identification Number is shown on the top left corner of your property tax statement.
Can an individual be eligible for more than one type of property tax credit? Yes - If you have been approved for the Homestead or Disabled Veteran’s Property Tax Credit and still have a balance due, you can receive an up to $500 Primary Residence Credit for any remaining property taxes owed.
The whole process takes less than a couple minutes once you have your parcel number. Who doesn’t like saving money on their property taxes? Apply today and save the money on next year’s tax statement.