Primary Residence Credit

At a Glance:

Benefit: Up to $1,600 property tax credit
Eligibility: Must own and occupy a home as a primary residence (includes houses, condos, townhomes, mobile homes, or duplexes)
Deadline: April 1, 2026

Details:

Homeowners with an approved application may receive up to a $1,600 credit against their 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. You must reapply each year.

There are no age restrictions or income limitations for this credit.

Only one Primary Residence Credit is available per household.

Application Process/ Requirements

Deadline: April 1, 2026

Applications are approved or denied by the ND Office of the State Tax Commissioner. Applicants will be notified of their application approval or denial by the Assessor’s Office via mail in May. Notification letters will be mailed to the property tax billing address on record. To update your tax billing address, please complete this form.

 

Please contact the Assessor’s Office for application assistance

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