North Dakota Century Code Title 57. Taxation § 57-02-08.9. Primary residence credit--Qualification (Effective for taxable years beginning after December 31, 2025)

1. A taxpayer is entitled to a credit against the property tax due on the taxpayer's parcel of primary residential property as provided in this section. The credit:

2. Only one credit under this section may be applied against the property taxes levied against any parcel of primary residential property. A trust may not claim a credit for more than one parcel of primary residential property under this section. If a credit under this section is applied against the property tax due on a parcel of primary residential property subject to a real estate transaction, any proration of the amount of property tax owed by a buyer or seller must be based on the amount of property tax owed after application of the credit under this section.

3. The tax commissioner, in consultation with the county auditors, shall prescribe, design, and make available all forms necessary to effectuate this section.