What is the wheelchair exemption?

According to NDCC 57-02-08 (20), any permanently and totally disabled person who is permanently confined to use of a wheelchair, or, if that person is deceased, the unmarried surviving spouse of a permanently and totally disabled person is eligible for the wheelchair exemption. If the spouse of a permanently and totally disabled person owns the homestead or if it is jointly owned by them, the same reduction in assessed valuation applies as long as both reside thereon.

The provisions of this subdivision do not reduce the liability for special assessments levied upon the homestead. The phrase permanently confined to use of a wheelchair means that the person cannot walk with the assistance of crutches or any other device and will never be able to do so and that physician selected by the local governing board has so certified. The maximum benefit may not exceed $4,500 taxable value, because a homestead is limited to $100,000 market value (see NDCC 47-18-01). First-times filers for this exemption must provide the Assessor with a copy of a doctor’s certificate stating that the person is permanently confined to use of a wheelchair according to the NDCC. Afterwards our office will annually send an application to all the persons who received the wheelchair exemption in the previous year. The doctor’s certificate does not need to be filed annually but the application form does. The application form used is the basic Property Tax Exemption application.

For any further questions, please contact the Assessor.

Application for Property Tax Exemption (PDF).

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1. What is a Veteran's property tax credit?
2. What is a Homestead Credit for low-income senior citizens and disabled persons?
3. What is the blind exemption?
4. Does the City of West Fargo have incentives for businesses?
5. What is a Renaissance Zone?
6. What is an appraisal and why does the City of West Fargo do it?
7. What is the wheelchair exemption?
8. Does the City of West Fargo participate in the low-income housing tax credit program?
9. How can I check my special assessment balance and/or pay off my balance?
10. Is there a charge for a building permit?