Listen to Flag Family News Reporter Chris Larson’s interview with North Dakota Tax Commissioner Brian Kroshus
BISMARCK, N.D. – North Dakota’s Primary Residence Credit (PRC) has seen a lot of success since its start during the 2023 North Dakota Legislature’s session.
“Lawmakers put together an overall package that included a homestead tax credit increase, PRC, and also income tax relief in terms of reducing the rates and creating a zero-tax bracket, which really helps lower income households in particular,” Tax Commissioner Brian Kroshus said.
That year’s PRC was worth $500. It’s applied against the property taxes owed for a primary residence household.
In the 2025 session, lawmakers expanded the credit to $1,600 and retroacted the amount to the 2025 property tax year.
“So last year, at this time, when people were applying for the credit, many thought they were applying for a $500 credit,” Kroshus said. “They may have heard rumblings that the legislature was looking at increasing the amount, but it turned out very well, because they applied for what they thought was a $500 credit, and then wound up with a $1,600 credit against property tax owed on the primary residence household.”
With the deadline of April 1 quickly approaching, people have been turning out to apply for this year’s credit.
So far, 156,000 applications have been filed.
“We’re certainly tracking ahead. Last year, we wound up with about 145,000 applications overall,” Kroshus said. “So, certainly seeing growth in the program.”
Those renewing for the program will be able to renew in less than one minute, with new applications taking no longer than five minutes. Kroshus reminds property owners that it’s a faster process if residents have their parcel numbers readily available, which can be found on a previous year’s property tax statement.
With the increase in popularity, the Tax Commissioner said there’s ‘more than enough in the appropriation to cover this cycle’ of property tax credit applications.
“It’s possible we’ll have to go back to lawmakers in the upcoming session and ask for a little bit more to cover next year,” Kroshus said. “I anticipate that’s probably going to be the case, but I look at it as really, really good news for households across the state because if we have to ask for another 10, 15, 20 million dollars to next year’s application period, that same amount is what’s going directly to taxpayers, to homeowners, and to me that’s really the headline is that North Dakota homeowners expected to receive an additional 15 to 20 million dollars in relief next year.”
While the deadline is April 1, Kroshus cautioned there’s no extending the process.
“We have no ability to accept an application after April 1st, so please don’t miss out on the credit,” he said. “If you haven’t applied yet, do so immediately.”
You can click here to begin the application.
