North Dakota Century Code §§ 57-02-08(20) and 57-55-10(1)
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.
Link to Guideline available at ND Tax Department website.
Link to 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.
If you feel you may qualify for a Wheelchair Exemption on a property that you own, please contact the Grand Forks Assessing Department office for an application or to answer any questions you may have at 701-746-2611.