Record number of applicants for primary residence credit

BISMARCK, N.D. (KUMV) - North Dakotans showed they are very interested in the Primary Residence Tax Credit this year.

State Tax Commissioner Brian Kroshus said his office saw more than 165,000 applications for the $1,600 credit. That’s an increase of more than 10 thousand compared to 2025.

Kroshus attributes the climb to an increase in the credit from just $500 and expanded eligibility for homes held in trusts.

He estimates this provides more than $230 million in relief.

“It’s quite a number, it’s a lot of relief for a lot of different households in the state, and I know that just from the feedback, has been very positive and very meaningful,” said Kroshus.

The relief was well above what lawmakers allocated for the biennium. In a committee hearing last month, Kroshus told lawmakers he believed they would need an additional $20 million to make the program whole. In 2025, lawmakers approved more than $408 million for the credit.

Those looking for the relief should be notified of their application being approved by June. Kroshus said they are preparing the applications for the counties, which will notify homeowners of approval by June.

They’ll see the credit when their tax bills are sent out by the county at the end of the year.