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{"id":5990,"date":"2017-02-07T07:14:05","date_gmt":"2017-02-07T07:14:05","guid":{"rendered":"https:\/\/temp.lawoffice.org.il%20\/appeal-against-israeli-municipal-property-taxes-arnona-03-3724722\/"},"modified":"2023-03-22T18:07:41","modified_gmt":"2023-03-22T16:07:41","slug":"appeal-against-israeli-municipal-property-taxes-arnona-03-3724722","status":"publish","type":"post","link":"https:\/\/lawfirmbackup_200125.k1uagm.ap-southeast-2.wpstaqhosting.com\/en\/appeal-against-israeli-municipal-property-taxes-arnona-03-3724722\/","title":{"rendered":"Appeal against Israeli Municipal Property Taxes (Arnona)"},"content":{"rendered":"

Appeal against Israeli Municipal Property Taxes (Arnona)<\/b><\/u><\/h3>\n
In this article Advocate Joshua Pex explains some basic principles regarding the appeal process regarding Israeli municipality property taxes (called in Hebrew \u201cArnona\u201d). Our Law firm specializes in the Real Estate in Israel, such as: purchase tax and capital gain taxes, Municipality property tax \u2013 partial or complete exemption from payment of Arnona, improvements levy, appealing, and legal representation in courts all around Israel.<\/p>\n
Municipalities around Israel require their residents to pay Municipality property tax (Arnona tax). The tax is an annual tax that owners and holders of properties are required to pay. The Arnona tax is collected by the local municipality from the residents each year. The goal of the Arnona tax is to fund the various operations of the local municipality. The local municipality is responsible for collecting the tax from the residents whose property is located in the region.<\/p>\n
It is important to say that this information is relevant to all cities and municipalities in Israel.<\/p>\n
<\/iframe><\/h4>\n<h3 class=\"ctl\" dir=\"ltr\" align=\"LEFT\"><u><b>An objection to a demand to pay the Arnona tax required by the Municipal Authority<\/b><\/u><\/h3>\n<p dir=\"ltr\" align=\"LEFT\">Anyone that is obligated to pay municipality tax by the local municipality may submit an objection in writing to the head of the municipality tax (Arnona) department based on one of the following reasons:<\/p>\n<ul dir=\"ltr\">\n<li>\n<p align=\"LEFT\">The property the Arnona is required to pay for is not in the area determined in the payment notice.<\/p>\n<\/li>\n<li>\n<p align=\"LEFT\">There is a mistake in the property type, its size or usage of the property in the payment notice.<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\" align=\"LEFT\">If the size of the property is the reason for the objection, you are required to include a blueprint of the asset signed by an authorized measurer, according to the measuring method of the city’s tax order.<\/p>\n<ul dir=\"ltr\">\n<li>\n<p align=\"LEFT\">If the property is for business as specified in section 8(3) of The Omnibus Law of Arrangements \u2013 That he is not the controlling shareholder, or that the general Arnona bill for that property was paid by the property holder.<\/p>\n<\/li>\n<li>\n<p align=\"LEFT\">The person or business accountable for the Arnona payment is not the property holder.<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"ctl\" dir=\"ltr\" align=\"LEFT\"><b>Answer of the head of the Arnona department to the objection<\/b><\/h3>\n<p dir=\"ltr\" align=\"LEFT\">The Arnona manager in the municipality is obligated to reply to the objection within 60 days of receiving the letter request. The appeals committee can extend the reply by another 30 days. Should the Arnona manager not reply within that time period, the reservation will be considered as accepted.<\/p>\n<h3 class=\"ctl\" dir=\"ltr\" align=\"LEFT\"><b>The Appeal process against the Arnona tax \u2013 Municipal Appeals Committee<\/b><\/h3>\n<p dir=\"ltr\" align=\"LEFT\">The answer of the head of the Arnona department is not the end of the legal process. If a person is not satisfied with the answer to the objection, this person can appeal to the Arnona Appeals committee, within 30 days.<\/p>\n<p dir=\"ltr\" align=\"LEFT\">This detailed appeal is served to the Appeal committee of General Arnona in the local municipality. The appeal committee is an independent body, somewhat judicial, determining between the tax payer and the Arnona manager (who is the municipality representative). The committee usually holds its meetings in the offices of the local municipality. The authorities of the appeals committee regarding Arnona are set in the law of the local government (appeal on general Arnona) also known as “The law of appeal”. The appeal needs to be served in five copies to the appeal committee secretary.<\/p>\n<h3 class=\"ctl\" dir=\"ltr\" align=\"LEFT\"><b>Appeal to the District Court<\/b><\/h3>\n<p dir=\"ltr\" align=\"LEFT\">The decision of the Arnona Appeal Committee may be also appealed to the Israeli district court (administrative court) within 45 days of receiving the decision by the appellant. The Administrative District Court is authorized by law to deal with Arnona matters.<\/p>\n<p dir=\"ltr\" align=\"LEFT\">Serving an appeal to the court does not exempt the debtor from payment of Arnona.<\/p>\n<p dir=\"ltr\" align=\"LEFT\">The administrative petition to the Distrcit Court is a legal procedure which requires knowing the law. The person serving the petition is called \u2013 a petitioner. The petitioner requests the court to review the legality of the decision given by the local municipality in the matter. The petitioner to the court must attach a deposition and documents to the petition.<\/p>\n<p dir=\"ltr\" align=\"LEFT\">The Court ruling in such cases is based on the law, principles of the Israeli administrative law and precedents in previous cases.<\/p>\n<p class=\"ctl\" dir=\"ltr\" align=\"LEFT\"><strong>You are highly recommended to consult with a lawyer who is familiar with the Arnona law in Israel. Advocate Joshua Pex will be happy to resolve any problem relating the objection and appeal on Arnona, and Israeli real estate.<\/strong><\/p>\n<p>[author_and_contact_info]<\/p>\n<p dir=\"ltr\">Appeal against Israeli Municipal Property Taxes (Arnona)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appeal against Israeli Municipal Property Taxes (Arnona) In this article Advocate Joshua Pex explains some basic principles regarding the appeal process regarding Israeli municipality property taxes (called in Hebrew \u201cArnona\u201d). Our Law firm specializes in the Real Estate in Israel, such as: purchase tax and capital gain taxes, Municipality property tax \u2013 partial or complete…<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[287,150],"tags":[],"class_list":["post-5990","post","type-post","status-publish","format-standard","hentry","category-arnona-en","category-real-estate-property-law-en"],"acf":[],"yoast_head":"\n<title>Appeal against Israeli Municipal Property Taxes (Arnona) | Law Office<\/title>\n<meta name=\"description\" content=\"How to Appeal against Israeli Municipal Property Taxes (Arnona) Advocate Joshua Pex from Law Office in Tel Aviv\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta 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