Primary Residence Credit
North Dakota owner-occupied primary home, including homes held in trust; no age or income limit; one credit per household.
We’ll show the next step for this exemption.
Official eligibility and application
Eligibility source
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.
Official source. Last verified 2026-10-24.