ND SB2244

Increases the property tax exemption for nonfarmland owned and occupied as a home by a blind person from $7,200 to $11,250 in taxable valuation.

Extends the exemption to residential homes owned by the spouse of a blind person or jointly owned by a blind person and spouse, provided the blind person resides in the home.

Defines a blind person as one who is totally blind, has visual acuity of not more than 20/200 in the better eye with correction, or has vision limited in field to an angle no greater than twenty degrees.

Allows the exemption to extend to entire buildings classified as residential when owned and occupied by a qualifying blind person, as long as the building contains no more than two apartments or rental units which are leased.

Effective for taxable years beginning after December 31, 2022.