Central ND News

During the 2025 legislative session, lawmakers made changes to the Primary Residence Property Tax Credit Program. The maximum credit amount was increased from $500 to $1,600, and the process for mobile or manufactured homeowners was modified.

Starting July 14, 2025, mobile homeowners will have a special application period for the primary residence credit until September 1, 2025. This supplemental application is required in addition to any previous applications for this type of housing.

Mobile homeowners are legally required to pay property tax in advance, unlike conventional housing where taxes are paid in arrears. This causes a delay when mobile home owners receive their tax credits.

The one-time supplemental application window allows credits to be reflected as a deduction against tax owed on their property tax statement. This avoids the delayed abatement and refund check process that typically occurs one year later.

A mobile home is defined as a prefabricated structure built in a factory on a permanently attached chassis, allowing it to be transported but typically remaining in one place.

Homeowners of other types of housing cannot apply during this special summer period. After the supplemental application for mobile homeowners, future applications for all housing types will occur during the regular January through March timeframe each year.

The Office of State Tax Commissioner urges all mobile homeowners to review eligibility requirements and apply online by September 1, 2025.

For more information and online applications, visit tax.nd.gov/prcmh or call 701-328-7988 for assistance. Additional details about North Dakota tax-related programs can be found on the Office of State Tax Commissioner’s website at tax.nd.gov or via social media.