Low-intensity ultrasound, as a form of biological enhancement technology, holds significant importance in the field of biological nitrogen removal. This study utilized low-intensity ultrasound (200 W, 6 min) to enhance partial nitrification and investigated its impact on sludge structure, as well as the internal relationship between structure and properties. The results demonstrated that ultrasound induced a higher concentration of nitrite in the effluent (40.16 > 24.48 mg/L), accompanied by a 67.76% increase in the activity of ammonia monooxygenase (AMO) and a 41.12% increase in the activity of hydroxylamine oxidoreductase (HAO), benefiting the partial nitrification. Based on the extended Derjaguin–Landau–Verwey–Overbeek (XDLVO) theoretical analysis, ultrasonic treatment enhanced the electrostatic interaction energy (WR) between sludge flocs, raising the total interaction energy from 46.26 kT to 185.54 kT, thereby causing sludge dispersion. This structural alteration was primarily attributed to the fact that the tightly bonded extracellular polymer (TB-EPS) after ultrasound was found to increase hydrophilicity and negative charge, weakening the adsorption between sludge cells. In summary, this study elucidated that the change in sludge structure caused by ultrasonic treatment has the potential to enhance the nitrogen removal performance by partial nitrification.