Changeflow GovPing Tax ND Primary Residence Credit Application Deadline
Priority review Notice Added Final

ND Primary Residence Credit Application Deadline

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Published March 24th, 2026
Detected March 25th, 2026
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Summary

The North Dakota Office of State Tax Commissioner is reminding eligible homeowners to apply for the Primary Residence Credit (PRC) by the April 1, 2026 deadline. This credit, established by House Bill 1158 and expanded by House Bill 1176, can reduce property tax burdens by up to $1600 for qualifying residents.

What changed

The North Dakota Office of State Tax Commissioner has issued a notice encouraging eligible homeowners to apply for the Primary Residence Credit (PRC) by the April 1, 2026 deadline. The PRC, established in 2023 and expanded in 2025, offers a property tax credit of up to $1600 for qualifying primary residences. Over 156,000 applications have already been received for the 2026 tax year.

Eligible homeowners must apply annually for the credit, which has no age or income restrictions but is limited to one per household. The application process is described as quick and can be completed online or by phone for those without computer access. Homeowners may also qualify for additional property tax credits, such as the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit.

What to do next

  1. Review eligibility requirements for the Primary Residence Credit.
  2. Submit the PRC application by April 1, 2026.
  3. Consider applying for other available property tax credits if eligible.

Source document (simplified)


Eligible ND Homeowners Encouraged to Apply for Primary Residence Credit Before Upcoming April 1st Deadline

Tuesday, March 24, 2026 - 01:00 am

| | \| North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to potentially receive up to $1600 on their property tax credit statement. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 156,000 applications have been received for the 2026 property tax year.

“I strongly encourage all eligible individuals to apply by the quickly approaching April 1 deadline in order to receive the credit,” said Commissioner Kroshus. “The application process only takes a few minutes and must be completed each year to verify eligibility.”

The PRC was established during the 2023 Legislative Session under House Bill 1158 and significantly increased during the 2025 Legislative Session under House Bill 1176. The credit provides 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. Eligibility requirements for the PRC property tax credit include:

  - The home must serve as your primary residence
  - No age or income restrictions
  - Limit of one credit per household
  - Applications must be submitted by April 1, 2026

Homeowners must apply annually for the credit and may also qualify for additional property tax credit programs, including the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit, if they meet eligibility requirements.

“Participation in the program has been extremely strong this year and we’re again on track to receive a record number of applications,” said Commissioner Kroshus. “For anyone without computer access, please don’t hesitate to contact our office to submit your application over the phone.”

North Dakota homeowners are advised to review the specific eligibility requirements and apply before the upcoming April 1st deadline at www.tax.nd.gov/prc, or by calling 701-328-7988 to speak with a property tax specialist who will be more than happy to assist.

For more information on North Dakota tax-related matters, please visit the Office of State Tax Commissioner’s website at tax.nd.gov or connect with us on social media. \| | North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to potentially receive up to $1600 on their property tax credit statement. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 156,000 applications have been received for the 2026 property tax year.

“I strongly encourage all eligible individuals to apply by the quickly approaching April 1 deadline in order to receive the credit,” said Commissioner Kroshus. “The application process only takes a few minutes and must be completed each year to verify eligibility.”

The PRC was established during the 2023 Legislative Session under House Bill 1158 and significantly increased during the 2025 Legislative Session under House Bill 1176. The credit provides 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. Eligibility requirements for the PRC property tax credit include:

- The home must serve as your primary residence
- No age or income restrictions
- Limit of one credit per household
- Applications must be submitted by April 1, 2026

Homeowners must apply annually for the credit and may also qualify for additional property tax credit programs, including the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit, if they meet eligibility requirements.

“Participation in the program has been extremely strong this year and we’re again on track to receive a record number of applications,” said Commissioner Kroshus. “For anyone without computer access, please don’t hesitate to contact our office to submit your application over the phone.”

North Dakota homeowners are advised to review the specific eligibility requirements and apply before the upcoming April 1st deadline at www.tax.nd.gov/prc, or by calling 701-328-7988 to speak with a property tax specialist who will be more than happy to assist.

For more information on North Dakota tax-related matters, please visit the Office of State Tax Commissioner’s website at tax.nd.gov or connect with us on social media. |
| North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to potentially receive up to $1600 on their property tax credit statement. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 156,000 applications have been received for the 2026 property tax year.

“I strongly encourage all eligible individuals to apply by the quickly approaching April 1 deadline in order to receive the credit,” said Commissioner Kroshus. “The application process only takes a few minutes and must be completed each year to verify eligibility.”

The PRC was established during the 2023 Legislative Session under House Bill 1158 and significantly increased during the 2025 Legislative Session under House Bill 1176. The credit provides 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. Eligibility requirements for the PRC property tax credit include:

- The home must serve as your primary residence
- No age or income restrictions
- Limit of one credit per household
- Applications must be submitted by April 1, 2026

Homeowners must apply annually for the credit and may also qualify for additional property tax credit programs, including the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit, if they meet eligibility requirements.

“Participation in the program has been extremely strong this year and we’re again on track to receive a record number of applications,” said Commissioner Kroshus. “For anyone without computer access, please don’t hesitate to contact our office to submit your application over the phone.”

North Dakota homeowners are advised to review the specific eligibility requirements and apply before the upcoming April 1st deadline at www.tax.nd.gov/prc, or by calling 701-328-7988 to speak with a property tax specialist who will be more than happy to assist.

For more information on North Dakota tax-related matters, please visit the Office of State Tax Commissioner’s website at tax.nd.gov or connect with us on social media. | | | | North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to potentially receive up to $1600 on their property tax credit statement. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 156,000 applications have been received for the 2026 property tax year.

“I strongly encourage all eligible individuals to apply by the quickly approaching April 1 deadline in order to receive the credit,” said Commissioner Kroshus. “The application process only takes a few minutes and must be completed each year to verify eligibility.”

The PRC was established during the 2023 Legislative Session under House Bill 1158 and significantly increased during the 2025 Legislative Session under House Bill 1176. The credit provides 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. Eligibility requirements for the PRC property tax credit include:

- The home must serve as your primary residence
- No age or income restrictions
- Limit of one credit per household
- Applications must be submitted by April 1, 2026

Homeowners must apply annually for the credit and may also qualify for additional property tax credit programs, including the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit, if they meet eligibility requirements.

“Participation in the program has been extremely strong this year and we’re again on track to receive a record number of applications,” said Commissioner Kroshus. “For anyone without computer access, please don’t hesitate to contact our office to submit your application over the phone.”

North Dakota homeowners are advised to review the specific eligibility requirements and apply before the upcoming April 1st deadline at www.tax.nd.gov/prc, or by calling 701-328-7988 to speak with a property tax specialist who will be more than happy to assist.

For more information on North Dakota tax-related matters, please visit the Office of State Tax Commissioner’s website at tax.nd.gov or connect with us on social media. | | North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to potentially receive up to $1600 on their property tax credit statement. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 156,000 applications have been received for the 2026 property tax year.

“I strongly encourage all eligible individuals to apply by the quickly approaching April 1 deadline in order to receive the credit,” said Commissioner Kroshus. “The application process only takes a few minutes and must be completed each year to verify eligibility.”

The PRC was established during the 2023 Legislative Session under House Bill 1158 and significantly increased during the 2025 Legislative Session under House Bill 1176. The credit provides 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. Eligibility requirements for the PRC property tax credit include:

  • The home must serve as your primary residence
  • No age or income restrictions
  • Limit of one credit per household
  • Applications must be submitted by April 1, 2026 Homeowners must apply annually for the credit and may also qualify for additional property tax credit programs, including the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit, if they meet eligibility requirements.

“Participation in the program has been extremely strong this year and we’re again on track to receive a record number of applications,” said Commissioner Kroshus. “For anyone without computer access, please don’t hesitate to contact our office to submit your application over the phone.”

North Dakota homeowners are advised to review the specific eligibility requirements and apply before the upcoming April 1st deadline at www.tax.nd.gov/prc, or by calling 701-328-7988 to speak with a property tax specialist who will be more than happy to assist.

For more information on North Dakota tax-related matters, please visit the Office of State Tax Commissioner’s website at tax.nd.gov or connect with us on social media. |
| | North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to potentially receive up to $1600 on their property tax credit statement. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 156,000 applications have been received for the 2026 property tax year.

“I strongly encourage all eligible individuals to apply by the quickly approaching April 1 deadline in order to receive the credit,” said Commissioner Kroshus. “The application process only takes a few minutes and must be completed each year to verify eligibility.”

The PRC was established during the 2023 Legislative Session under House Bill 1158 and significantly increased during the 2025 Legislative Session under House Bill 1176. The credit provides 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. Eligibility requirements for the PRC property tax credit include:

- The home must serve as your primary residence
- No age or income restrictions
- Limit of one credit per household
- Applications must be submitted by April 1, 2026

Homeowners must apply annually for the credit and may also qualify for additional property tax credit programs, including the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit, if they meet eligibility requirements.

“Participation in the program has been extremely strong this year and we’re again on track to receive a record number of applications,” said Commissioner Kroshus. “For anyone without computer access, please don’t hesitate to contact our office to submit your application over the phone.”

North Dakota homeowners are advised to review the specific eligibility requirements and apply before the upcoming April 1st deadline at www.tax.nd.gov/prc, or by calling 701-328-7988 to speak with a property tax specialist who will be more than happy to assist.

For more information on North Dakota tax-related matters, please visit the Office of State Tax Commissioner’s website at tax.nd.gov or connect with us on social media. | | North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to potentially receive up to $1600 on their property tax credit statement. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 156,000 applications have been received for the 2026 property tax year.

“I strongly encourage all eligible individuals to apply by the quickly approaching April 1 deadline in order to receive the credit,” said Commissioner Kroshus. “The application process only takes a few minutes and must be completed each year to verify eligibility.”

The PRC was established during the 2023 Legislative Session under House Bill 1158 and significantly increased during the 2025 Legislative Session under House Bill 1176. The credit provides 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. Eligibility requirements for the PRC property tax credit include:

  • The home must serve as your primary residence
  • No age or income restrictions
  • Limit of one credit per household
  • Applications must be submitted by April 1, 2026 Homeowners must apply annually for the credit and may also qualify for additional property tax credit programs, including the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit, if they meet eligibility requirements.

“Participation in the program has been extremely strong this year and we’re again on track to receive a record number of applications,” said Commissioner Kroshus. “For anyone without computer access, please don’t hesitate to contact our office to submit your application over the phone.”

North Dakota homeowners are advised to review the specific eligibility requirements and apply before the upcoming April 1st deadline at www.tax.nd.gov/prc, or by calling 701-328-7988 to speak with a property tax specialist who will be more than happy to assist.

For more information on North Dakota tax-related matters, please visit the Office of State Tax Commissioner’s website at tax.nd.gov or connect with us on social media. | |
| North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to potentially receive up to $1600 on their property tax credit statement. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 156,000 applications have been received for the 2026 property tax year.

“I strongly encourage all eligible individuals to apply by the quickly approaching April 1 deadline in order to receive the credit,” said Commissioner Kroshus. “The application process only takes a few minutes and must be completed each year to verify eligibility.”

The PRC was established during the 2023 Legislative Session under House Bill 1158 and significantly increased during the 2025 Legislative Session under House Bill 1176. The credit provides 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. Eligibility requirements for the PRC property tax credit include:

  • The home must serve as your primary residence
  • No age or income restrictions
  • Limit of one credit per household
  • Applications must be submitted by April 1, 2026 Homeowners must apply annually for the credit and may also qualify for additional property tax credit programs, including the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit, if they meet eligibility requirements.

“Participation in the program has been extremely strong this year and we’re again on track to receive a record number of applications,” said Commissioner Kroshus. “For anyone without computer access, please don’t hesitate to contact our office to submit your application over the phone.”

North Dakota homeowners are advised to review the specific eligibility requirements and apply before the upcoming April 1st deadline at www.tax.nd.gov/prc, or by calling 701-328-7988 to speak with a property tax specialist who will be more than happy to assist.

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

Named provisions

Primary Residence Credit

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Source

Tax
Analysis generated by AI. Source diff and links are from the original.

Classification

Agency
State DOR
Published
March 24th, 2026
Compliance deadline
April 1st, 2026 (7 days ago)
Instrument
Notice
Legal weight
Non-binding
Stage
Final
Change scope
Minor

Who this affects

Applies to
Consumers
Industry sector
4411 Retail Trade
Activity scope
Property Tax Filing
Threshold
Home must serve as primary residence; Limit of one credit per household
Geographic scope
US-ND US-ND

Taxonomy

Primary area
Taxation
Operational domain
Compliance
Topics
Property Tax Homeownership

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