North Dakotans Reminded of April 1 Deadline for Primary Residence Credit

Tax Commissioner Brian Kroshus urges residents to apply before the deadline to receive up to $1,600 in property tax relief.

Mar. 24, 2026 at 7:11pm

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North Dakota's Primary Residence Credit (PRC) program, which provides up to $1,600 in property tax relief for primary residence households, has seen a surge in popularity since its expansion in 2025. With the April 1 application deadline quickly approaching, Tax Commissioner Brian Kroshus is reminding North Dakotans to apply before the cutoff, as the state has no ability to accept late applications.

Why it matters

The PRC program is an important tax relief measure for North Dakota homeowners, helping to offset the burden of rising property taxes. As the program's popularity grows, it highlights the state's commitment to supporting its residents, especially lower-income households, through targeted tax credits and rate reductions.

The details

In 2023, the North Dakota Legislature introduced the PRC, initially worth $500. The credit was later expanded to $1,600 and made retroactive to the 2025 property tax year. So far this year, 156,000 applications have been filed, up from 145,000 in 2025. Kroshus expects the state will need to request additional funding from lawmakers in the next session to cover the growing demand for the credit.

  • The PRC was introduced during the 2023 North Dakota Legislative session.
  • The credit was expanded to $1,600 and made retroactive to 2025 during the 2025 legislative session.
  • The April 1, 2026 deadline for applying for the 2026 PRC is quickly approaching.

The players

Brian Kroshus

The North Dakota Tax Commissioner, who is overseeing the implementation and expansion of the Primary Residence Credit program.

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What they’re saying

“We're certainly tracking ahead. Last year, we wound up with about 145,000 applications overall. So, certainly seeing growth in the program.”

— Brian Kroshus, North Dakota Tax Commissioner

“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. 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.”

— Brian Kroshus, North Dakota Tax Commissioner

What’s next

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The takeaway

The growing popularity of North Dakota's Primary Residence Credit program highlights the state's commitment to providing meaningful tax relief for its homeowners, especially lower-income households. As the program continues to expand, it will likely require additional funding from the legislature to meet the increasing demand, but the end result is more money going directly into the pockets of North Dakota residents.