Updated November 2026
North Dakota's 2026 property tax statements go out in December 2026, and if you applied for the Primary Residence Credit between January 1 and April 1, 2026, you should see up to $1,600 already deducted on your statement. If you did not apply, the next window opens January 1, 2027, and you have to apply again every year.
Here in Williams and McKenzie counties, I tell every homeowner the same thing: read your December statement line by line, because it is the one document that tells you whether your credit landed and whether your assessed value still matches what your property would actually sell for.
What is North Dakota's Primary Residence Credit, and who qualifies?
The Primary Residence Credit from the ND Office of State Tax Commissioner gives qualifying homeowners up to $1,600 off their property taxes. To qualify, you must own a home in North Dakota (a house, town home, duplex, condo, or mobile home) and live in it as your primary residence. Homes held in a trust also qualify.
There are no age limits and no income limits. The catches are simple: one credit per household, the credit cannot exceed the tax you owe, and you apply online every year.
If you own and live in your home in Williston, Watford City, or anywhere in North Dakota, you very likely qualify for up to $1,600 a year. Missing the window means missing the money for that tax year.
How do I check my statement and apply for next year?
Find the credit on your December statement
The state says approved 2026 applications show as a deduction on the 2026 property tax statement mailed in December 2026. Look for the credit line before the total due. If it is missing and you believe you applied, check the Application Look-up Tool in ND TAP, linked from the state's credit page.
Write down your Parcel Identification Number
It sits in the top left corner of your statement. You will need it when you apply in January, so snap a photo of it now.
Check for an early-payment discount
North Dakota statements commonly offer a 5% discount for paying the full year by February 15. Confirm the exact discount and deadline printed on your own statement or with your county treasurer, because on a typical bill it can be worth more than most people expect.
Apply online between January 1 and April 1, 2027
Applications are online only at the Tax Commissioner's site. If you do not have internet access, the office takes calls at 701-328-7988 or toll free at 1-877-649-0112.
Stack other credits if you qualify
The state confirms you can combine the Primary Residence Credit with the Homestead Property Tax Credit or the Disabled Veterans Property Tax Credit if you still have a balance due after those.
Your tax bill is based on assessed value. If you want to know whether that value lines up with what your property would actually sell for today, I will give you a real market read, not an algorithm guess.
What if I own a mobile home, a rental, or commercial property?
Mobile homes on a leased lot
Mobile homeowners on leased lots pay property taxes in advance, so timing is different. The state says applications filed January 1 to April 1, 2026 apply to the 2027 tax obligation for those owners, not 2026.
Rentals and investment property
The credit is only for your primary residence. A rental duplex you do not live in, a second home, or a lake cabin does not qualify, and you cannot claim two primary residences.
Commercial, industrial, and land
Shops, office buildings, yards, and bare land do not qualify for this credit. For those owners, the real lever is making sure the assessment is fair. I walked through that process in how to contest your property taxes in North Dakota.
Our team at Proven Realty sees this every year: an investor buys a home they used to live in, rents it out, and forgets the credit no longer applies. Budget the full tax on any rental when you run your numbers. It is one of the most common gaps I see in investor spreadsheets.
How do property taxes and the credit work when I buy or sell?
Property taxes in North Dakota are usually prorated at closing, so the buyer and seller each pay their share of the year. A credit tied to the seller's application belongs to the seller's tax year, and a new owner needs to file their own application in the next window.
If you are buying this winter, add a calendar reminder for January 1 and apply once you have moved in and it is your primary residence. For the rest of the closing-cost picture, see my guide on how to buy a property in North Dakota. And if you are comparing states, I broke down North Dakota vs South Dakota costs, including taxes.
New owners: apply in your first January. Sellers: ask how taxes are prorated on your settlement statement so there are no surprises at closing.
North Dakota property tax credit questions
How much is the North Dakota Primary Residence Credit?
Up to $1,600 per household per year, and it cannot exceed the property tax you owe. It is applied directly to your property tax statement.
When can I apply for the Primary Residence Credit?
Every year from January 1 to April 1, online only. The next window runs January 1 to April 1, 2027.
Do I have to reapply every year?
Yes. The state describes it as an annual application, so set a reminder for each January.
When will I see the credit?
For homeowners who applied January 1 to April 1, 2026, the credit appears on the 2026 statement mailed in December 2026. Mobile homes on leased lots follow a different schedule.
Is there an income or age limit?
No. Any North Dakota homeowner living in the home as a primary residence can apply.
Can I get the credit on a rental property?
No. It applies only to the home you live in as your primary residence. Rentals, second homes, and commercial property are not eligible.
Who do I contact with questions?
The ND Office of State Tax Commissioner at 701-328-7988, toll free 1-877-649-0112, or taxprc@nd.gov. For questions about your assessed value, start with your city or county assessor.
Up to $1,600 a year is real money, and it only takes a few minutes online each January. Read your December statement, save your parcel number, and put January 1 on the calendar.
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