North Dakota Century Code 57-02-08(22)
Residential homes owned and occupied by an individual who is legally blind shall be exempt up to $160,000 of the building value. Homes that are owned by the spouse of a blind person shall also be exempt within the limits of this exemption as long as the blind person resides in the home.
For the purposes of this exemption, a totally blind person is defined as one who has visual acuity of not more than 20/200 in the better eye with correction, or whose vision is limited in field so that the widest diameter subtends an angle no greater than twenty degrees. Proof of disability must be verified by a licensed physician approved by the city governing body where you reside.
This exemption extends to the entire residential building as long as there are no more than two apartments or rental units leased in the building.
Link to Application available at ND Tax Department website.
NOTE: Please provide an affidavit or physician’s certificate if claiming exemption for first time.
Link to Blind Exemption Affidavit
If you would like assistance filling out the Blind Exemption application or for more detailed exemption information, please contact the Grand Forks Assessing Department office at 701-746-2611.