Primary Residence Credit Application Deadline Is March 31
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.
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.
Mountrail County Director of Tax Equalization Kim Savage is encouraging all residents in Mountrail County to apply for the credit. The deadline to apply is March 31, 2025. If you applied for the credit in 2024, the process is simplified to reapply for the credit in 2025.
Once a resident completes the application, they are given a confirmation number that the application was received. The approved credit will be shown on the 2025 tax statement that residents will receive in December of this year.
The credit will be up to $500. The approval amount depends on the total balance of a property’s taxes. If the taxes are below that $500, only the amount of the taxes will be applied. The credit does not apply to special assessments.
In addition to this credit, Savage encourages those that are eligible to continue to apply for the Homestead Credit or Disabled Veterans Credit. These are continual programs, while the primary residence credit is currently only set for the 2024 and 2025 tax years.
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.
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.
To apply for the Primary Residence Tax Credit, go to the ND State Tax Commissioner’s website at tax.nd.gov/prc.