Tax Rebate Programs
Primary Residence Property Tax Credit
The Primary Residence Credit (PRC) provides North Dakota homeowners with the opportunity to apply annually for a state property tax credit through the North Dakota Office of State Tax Commissioner. Homeowners who qualify through an approved application may receive up to $1,600 against their property tax obligation.
To be eligible for the credit, you must own a home (house, mobile home, town home, duplex, or condo) in North Dakota and reside in it as your primary residence. Homes held in trusts also qualify. There are no age restrictions or income limitations for this credit. Only one Primary Residence Credit is available per household.
This current application window will be available until April 1st, 2026, and is available ONLINE ONLY at https://www.tax.nd.gov/prc.
Homestead Tax Credit
On April 27, 2023, Governor Doug Burgum signed House Bill 1158 into law. This legislation broadens the eligibility requirements and maximum reduction amounts for those applying for the North Dakota Homestead Property Tax Credit program. This program is aimed at homeowners 65 years of age and older or those who are permanently and totally disabled. More information is available on the State Tax Commissioner's website.
Net income thresholds for the Homestead Tax Credit for 2026:
If your annual 2025 net income was: | Your taxable value is reduced by: | Maximum reduction of taxable value: | Maximum reduction of True and Full Value: |
$0 - $40,000 | 100% | $9,000 | $200,000 |
$40,001 - $70,000 | 50% | $4,500 | $100,000 |
The credit does not reduce the liability of any person for special assessments levied upon any property.
Applications must be submitted yearly for approval.
If an individual qualifies for the program and would like to apply, contact the Devils Lake City Assessor's Office. A PDF version of the 2026 application can be found at the below link.
2026 Homestead Tax Credit Application
Disabled Veterans Property Tax Credit
Veterans of the United States armed forces with a disability of 50% or greater are eligible to apply. For a married couple, if both individuals are eligible, then they can both apply, but their combined credits may not exceed 100% of $8,100 of taxable value on the property. A qualifying disabled veteran who acquires the homestead during the year may apply for credit for the portion of the year during which the veteran owns the homestead. This credit must be applied for through the appropriate city or county assessor’s office.
Disabled Veterans Property Tax Credit Application
Exemptions & Incentives
Category: Assessing