North Dakota Office of State Tax Commissioner

North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to potentially receive up to $1600 on their property tax credit statement. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 156,000 applications have been received for the 2026 property tax year.

Tax Commissioner Brian Kroshus has announced that North Dakota’s taxable sales and purchases for calendar year 2025 increased slightly by 0.27% over last year. Sales and purchases in 2025 totaled $27.16 billion, versus $27.09 billion in 2024. 

Tax Commissioner Brian Kroshus has announced that the 2026 individual income tax season will open on January 26, 2026, coinciding with the date that the Internal Revenue Service (IRS) will begin to accept and process returns.

 North Dakota Tax Commissioner Brian Kroshus reminds eligible homeowners that the annual Primary Residence Credit (PRC) application window is open January 1, 2026, through April 1, 2026. The PRC offers a property tax credit of up to $1,600 to help reduce property taxes for qualifying North Dakota homeowners.

Today, Tax Commissioner Brian Kroshus, Governor Kelly Armstrong, and state lawmakers shared the podium at the Capitol to discuss property tax relief in North Dakota and encouraged eligible homeowners to apply for the Primary Residence Credit program when the application period opens January 1, 2026. View the news release from Governor Armstrong here.