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Primary Residence Credit

North Dakota Office of State Tax Commissioner · State program

North Dakota offers homeowners a primary residence property tax credit for their home, but it is not a wildfire-hardening incentive and does not pay for mitigation work. It reduces property tax for eligible owner-occupants on their primary residence.

Opens: January 1, 2026
Closes: April 1, 2026
Last verified: August 27, 2026
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Program details

How it works

The Primary Residence Credit is a state property tax credit administered by the North Dakota Office of State Tax Commissioner. Homeowners who qualify through an approved application may receive a credit against their property tax obligation.

What it covers

The official page describes this as a property tax credit for a qualifying primary residence. It does not specify any home-hardening work, disaster mitigation improvements, or cash payment for repairs or upgrades.

Timing and deadlines

The page reviewed does not state a filing deadline or annual amount on the summary page.

Why it is included here

It is a current state-level homeowner financial benefit, but it is not specifically a natural-disaster hardening program. It may still matter to homeowners evaluating overall housing costs.

Full eligibility details

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