During the 2023 Legislative Session under House Bill 1158, North Dakota introduced the Primary Residence Credit (PRC) to extend valuable support to homeowners across the state. This credit represents a unique opportunity for all homeowners, allowing them to apply for a state property tax credit through the North Dakota Office of State Tax Commissioner.

The PRC offers eligible homeowners a chance to receive a credit of up to $500 against their 2024 property tax obligation, easing financial burdens associated with property ownership.

Eligibility for this credit applies to homeowners who own a property in North Dakota—whether a house, mobile home, townhome, duplex, or condo—as long as it's your primary residence.

One of the best aspects of the Primary Residence Credit is its inclusivity. There are no age restrictions or income limitations, ensuring accessibility for all qualifying residents seeking to benefit from this program.

Click here to visit the PRC application website and to submit an application. Applications are open until March 31, 2024. If you have questions, please contact your qualified tax advisor.