BISMARCK – A special application period has opened for North Dakota mobile or manufactured home owners to apply for the primary residence credit on their property taxes.

During the 2025 legislative session, lawmakers made several notable changes to the Primary Residence Property Tax Credit Program, including increasing the maximum credit amount from $500 to $1,600 and modifying the process for mobile or manufactured homeowners.

Unlike owners of conventional housing, who pay property tax in arrears, mobile homeowners by law are required to pay property tax in advance, which results in the need for a property tax refund rather than a credit as provided by the state for primary residences.

The special application process for mobile homeowners is a one-time requirement only to allow credits to be reflected as a deduction against tax owed on their property tax statement, rather than the issuance of credits through the delayed abatement and refund check process, one year later.

The supplemental application period opened Monday and will run through Sept. 1. It is in addition to any previously submitted application for that type of housing.

A mobile home is a prefabricated structure built in a factory on a permanently attached chassis, allowing it to be transported to different locations. It typically remains in one place but can be moved if necessary.

Homeowners of all other types of housing are not eligible to apply during the special summer application period. Following the supplemental application for mobile homeowners, future applications of the primary residence property tax credit for all housing types will occur during the regular January through March timeframe each year.

The Office of State Tax Commissioner encourages all mobile homeowners to review eligibility requirements and apply online at tax.nd.gov/prcmh no later than the Sept. 1 deadline.