Tax Commissioner Encourages North Dakota Homeowners to Apply for the Primary Residence Credit before the March 31st Deadline

North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to receive a property tax credit of up to $500. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 129,000 applications have been received for the 2025 property tax year.

“Homeowners must annually apply before the March 31st deadline to ensure they receive this credit against their 2025 property taxes owed,” said Commissioner Kroshus. “Applying on time is critical with the deadline quickly approaching.”

The 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 the state property tax credit through the North Dakota Office of State Tax Commissioner at www.tax.nd.gov/prc. During the 2025 Legislative Session Senate Bill 2201, amended the qualifications to now include trusts, which can be processed for the 2024 and 2025 tax year. Eligibility requirements for the PRC property tax credit include:

• The home must serve as your primary residence and meet certain qualifying criteria
• No age or income restrictions for the primary residence credit
• Limit one credit per household
• Applications must be submitted by March 31, 2025

Those applying for the credit may also be eligible for more than one type of property tax credit, including the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit if they meet qualifying criteria for either program.

“Our goal is to ensure that every eligible North Dakota homeowner receives the maximum credit they qualify for,” said Commissioner Kroshus. “Response to date has been excellent as we anticipate exceeding last year’s total applications.”  

The Commissioner encourages all North Dakota homeowners to review the specific eligibility requirements and apply before the March 31st deadline at www.tax.nd.gov/prc.

For more information regarding North Dakota tax-related programs, please visit the Office of State Tax Commissioner’s website at www.tax.nd.gov or connect with us on social media.