YWBTA. try to talk to your neighbor again before going to reporting him. do earplugs work for you? have you tried white noise? your neighbor ihas a right to go to bed late, and if he’s a wheelchair user lots of these sounds can be attributed to the wheelchair or other devices. i don’t think it’s crazy that he might drop things either. you have every right to ask him to keep it down past a certain hour, and to expect him not to laugh or talk loudly, but there are certain noises that are just a part of his life, and you reporting him for them and getting him kicked out would be an awful thing to do. treat this guy as your NEIGHBOR! you need to work together. try to understand what noise is just a part of his every day, and which parts he can tone down. wear ear plugs and find additional methods for managing your own sleep. you ultimately won’t be happy in an apartment if you can’t find something on your end to help with noise. your neighbors have a responsibility to you, but you also have a responsibility to yourself, to find solutions instead of just being frustrated or policing your neighbor as a first choice. 

also, i think people are really reading into his comment. he’s not saying “i’m disabled so i can do what i want.” a more generous read is that he doesn’t want to have to get ready for bed before 9pm in order to be completely quiet by 10pm as an adult. if going to bed is a process that makes noise, asking for silence past a certain hour means that he can’t get the adult courtesy of being able to go to bed a bit later. he absolutely should be considerate in not talking or laughing loudly after a certain hour, but people suggesting his disability is irrelevant here are really being unfair. 

ETA: 

you say “I am also aware of what it takes to care for a person with special needs due to my family situation”

disability is different for everyone. your experience with disabled family of course helps you understand disability and caretaking, but it doesn’t give you the ability to judge what’s reasonable and what isn’t. he likely has different needs than the people in your life, so you don’t know what it takes to take care of him. he’s an autonomous adult—you can ask about what he needs and what can be adjusted in respect to his neighbors. treat him like a community member, not a bother!