ND Homeowners: What You Need to Know About the Primary Residence Credit

If you're a homeowner in North Dakota, there's some great news that could help lower your property tax bill—thanks to the Primary Residence Credit (PRC).

What Is the Primary Residence Credit?

The PRC was originally introduced in the 2023 Legislative Session under House Bill 1158, and was later updated in 2025 under House Bill 1176. This credit gives North Dakota homeowners the chance to receive up to $1,600 off their annual property tax bill.

The best part? It’s available to all qualifying homeowners who apply and are approved through the North Dakota Office of State Tax Commissioner.

Who Qualifies?

To take advantage of the PRC, you must:

Own your home in North Dakota
Use it as your primary residence
Submit an application to the State Tax Commissioner

Once approved, the credit will be applied directly to your property tax statement, reducing your out-of-pocket expenses—something every homeowner can appreciate.

Moved Recently? Here's What to Do

If you’ve recently moved but still own your home in North Dakota and want to transfer your PRC to your new residence, the process is simple. You’ll need:

The details from your original application
Your new parcel number

Once you have that information ready, head to the application portal and follow the prompts to update your address and transfer the credit.

Final Thoughts

Whether you're a first-time buyer or have lived in your home for years, don’t miss out on this valuable credit. Saving up to $1,600 on property taxes each year is a big deal—and it’s just one more reason why owning a home in North Dakota makes financial sense.

If you're planning a move or have questions about how the PRC could affect your home purchase or sale, feel free to reach out.