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North Dakota Primary Residence Credit

Administered by:

North Dakota Office of State Tax Commissioner
· State · Tax Credit

Funding status: Active

How much assistance

Up to $1,600 per household in property tax relief for tax years 2025 and 2026 (increased from $500 in 2024)

Eligibility

  • Income limits:
    No income limits.
  • First-time buyer required: No
  • Geographic restrictions:
    Applicant must own and reside in a primary residence in North Dakota. Eligible property types include houses, mobile homes, townhomes, duplexes, and condos. Homes held in trusts also qualify.
  • Homebuyer education required: No

How to Apply for North Dakota Primary Residence Credit

Step 1: Submit an annual application through the North Dakota Office of State Tax Commissioner. The application window for 2026 is January 1 through April 1, 2026. Only one Primary Residence Credit is available per household. The credit is applied directly against the property tax obligation.

Notes

No age restrictions and no income limitations. Credit increased from $500 (2024) to $1,600 (2025 and 2026 tax years). One credit per household.

Available Statewide In