Although you do not want to appear to give special treatment to any child, there is a difference between special treatment and understanding your student's physical disability. You may find that students in wheelchairs or with other physical disabilities are not able to be on time to classrooms for many reasons such as a broken elevator. Be understanding that this is something that is beyond their control, they should not be disciplined for it.
You should also be aware that some medications that are taken for physical disabilities or illness will cause your student to be tired, inattentive or cause concentration issues. If you notice these issues make sure to address them not only with your student, but also with his/her parents to see if there is an alternative.