Central ND News

North Dakota Tax Commissioner Brian Kroshus is urging homeowners in the state to apply for the Primary Residence Credit (PRC) by March 31st. The credit offers up to $500 off property taxes for those who qualify based on residency and other criteria. So far, more than 129,000 applications have been submitted for the 2025 tax year.

“Homeowners must annually apply before the March 31st deadline to ensure they receive this credit against their 2025 property taxes owed,” stated Commissioner Kroshus. “Applying on time is critical with the deadline quickly approaching.”

The PRC was created during the 2023 Legislative Session through House Bill 1158. This initiative allows homeowners in North Dakota to seek a state property tax credit via the Office of State Tax Commissioner’s website at www.tax.nd.gov/prc. In addition, Senate Bill 2201 from the 2025 Legislative Session has expanded eligibility to include trusts, applicable for both the 2024 and 2025 tax years.

Eligibility requirements specify that applicants must use their home as a primary residence and meet specific qualifying criteria. There are no age or income restrictions, but only one credit per household is allowed. Applications must be completed by March 31, 2025.

Commissioner Kroshus noted that applicants might also qualify for additional credits such as the Homestead Property Tax Credit and Disabled Veterans Property Tax Credit if they meet those programs' qualifications.

“Our goal is to ensure that every eligible North Dakota homeowner receives the maximum credit they qualify for,” said Commissioner Kroshus. “Response to date has been excellent as we anticipate exceeding last year’s total applications.”

Kroshus advises all homeowners in North Dakota to verify their eligibility and submit their applications before the deadline at www.tax.nd.gov/prc.

For further details about tax-related programs in North Dakota, visit the Office of State Tax Commissioner’s website or follow them on social media.