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Wheelchair Exemption

Residential homes owned and occupied by a permanently and totally disabled person who is permanently confined to use of a wheelchair is eligible for an exemption of up to $100,000 of the true and full value of fixtures, buildings, and improvements.  Land is taxable.  Any un-remarried spouse will continue to receive this exemption if the applicant is deceased.

Proof of disability must be established with a certificate from a licensed physician approved by the city governing body where you reside.

Guideline available at ND Tax Department website. 

Application Form available at ND Tax Department website.
NOTE: Provide an affidavit or physician’s certificate when claiming exemption for this status for first time.