North Dakota Primary Residence Credit Application Period Opens Jan 1

tax

Published January 1st, 2026

Detected March 17th, 2026

Summary

The North Dakota Tax Commissioner announced that the application period for the Primary Residence Credit (PRC) will open on January 1, 2026. This credit, established by HB 1158 and expanded by HB 1176, now offers up to $1,600 in property tax relief to eligible homeowners.

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What changed

The North Dakota Tax Commissioner has announced that the application period for the Primary Residence Credit (PRC) will open on January 1, 2026, and close on April 1, 2026. This credit, initially established by House Bill 1158, was significantly enhanced by House Bill 1176, increasing the maximum credit amount from $500 to $1,600 annually. The PRC is available to eligible North Dakota homeowners who use the property as their primary residence, with no age or income restrictions.

Eligible homeowners are reminded to submit their applications by the April 1, 2026 deadline. The Tax Commissioner encourages all qualifying homeowners to review the eligibility requirements on the North Dakota Office of State Tax Commissioner's website and complete the application process to benefit from the increased property tax relief. Other property tax relief programs, such as the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit, may also be available to eligible individuals.

What to do next

Review eligibility requirements for the Primary Residence Credit
Submit PRC application by April 1, 2026

Source document (simplified)

Tax Commissioner Announces Upcoming Primary Residence Credit Application Period Opening January 1, 2026

Thursday, January 1, 2026

North Dakota Tax Commissioner Brian Kroshus reminds eligible homeowners that the annual Primary Residence Credit (PRC) application window is open January 1, 2026, through April 1, 2026. The PRC offers a property tax credit of up to $1,600 to help reduce property taxes for qualifying North Dakota homeowners.

The Primary Residence Credit was established during the 2023 Legislative Session under House Bill 1158 and allows eligible homeowners to apply each year through the North Dakota Office of State Tax Commissioner. During the 2025 Legislative Session, the passage of House Bill 1176 approved a landmark property tax relief measure with part of the bill increasing the PRC from $500 to $1,600 annually.

“As the cost of living rises, so does the importance of programs like the primary residence property tax credit,” stated Tax Commissioner Kroshus. “Increasing the credit amount from $500 to $1,600 this past legislative session provides additional relief to eligible homeowners in communities across our state.”

To qualify for the Primary Residence Credit:

The home must serve as the applicant’s primary residence and meet qualifying criteria
There are no age or income restrictions
Only one credit is allowed per household
Applications must be submitted by April 1, 2026 “Housing-related expenses represent, on average, one third of living costs for a typical North Dakota family, significantly impacting citizens and especially those on fixed incomes, including seniors and young families,” Commissioner Kroshus emphasized. “This year’s increased credit amount of $1,600 is both timely and meaningful.”

Homeowners may also qualify for additional property tax relief programs, including the Homestead Property Tax Credi t and the Disabled Veterans Property Tax Credit, if eligibility requirements are met.

The Commissioner encourages all North Dakota homeowners to review the specific eligibility requirements and complete the annual application process before the April 1st 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.