Primary Residence Credit
Who qualifies
- Income
- No age or income restrictions.
- Ownership
- Own and occupy the dwelling as the primary residence.
- Residency
- Individual who owns and occupies a dwelling as their primary residence in North Dakota (house, mobile home, townhome, duplex, condo, or a home held in trust). Only one credit per household.
How much it saves
Worked example — a $300,000 home at North Dakota's median effective rate (~0.93%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: Apply online at tax.nd.gov/prc during the annual window January 1-April 1.
- Renewal: annual — Reapplication is required each year during the January 1-April 1 window.
- Official application form
Combining with other exemptions
Available in addition to the Homestead Credit and the Disabled Veteran's Credit.
Amount cross-checked against a second official artifact: tax.nd.gov/property-tax-exemptions-credits/property-tax-credits.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.