People with disabilities, according to conditions of eligibility, may receive a discount on municipal property tax (Arnona) from the local authority
For more information, see the Interior Ministry website
Local Municipalities provide discounts on property tax payments to people with disabilities, depending on the conditions of eligibility.
Who is Eligible?
- Old Age Disability Pension recipients are eligible for a discount of up to 100%. For more information see: Municipal Property Tax (Arnona) Discount for Old Age Disability Pension Recipients
- General Disability Pension recipients, for whom incapacity has been established to be 75% or more are eligible for a discount of up to 80%. The local authority may use an income test to determine eligibility.
- People with disabilities whose degree of medical disability according to law is at least 90%, are eligible for a discount of up to 40%. (for example someone who has a determined workplace injury disability according to the National Insurance law or someone whose disability was established based on the Income Tax Regulations). The local authorities can establish income tests to determine eligibility.
- Parents of a child who receives a Disabled Child Benefit or of an adult (living at home) who receives a General Disability Pension and who previously received a Disabled Child Benefit, may also be entitled to a discount. For more information, see: Municipal Property Tax (Arnona) Discount for Parents of a Child with Disabilities.
- The following populations are eligible for a discount of 66% (for a property of up to 70 meters with up to 4 people living in it and for a property up to 90 meters with 5 or more people living in it):
- Holocaust Survivors and Disabled Nazi War Veterans. For more information see [[Arnona Discount for Holocaust Survivors and Disabled Veterans.
- Disabled IDF Veterans that receive benefits based on the Families of Fallen Soldiers Law (Benefits and Rehabilitation)
- Those who receive benefits based on the Law (Disabled and Killed), 5715-1955.
- Those who receive benefits based on the Service Law (Disabled and Killed), 5720-1981.
- Hostile Act Victims who were disabled at least 10%, are eligible for a the discount established by the local authority. For more information see Arnona discount for hostile act victims..
Anyone interested in having (general) medical disability established by the National Insurance Institute outside the framework of a disabled benefit claim may submit a request to the Tax Authority to be checked by the Income Tax Exemption Medical Committee. For example: A man who has an illness that causes disability after he reached Retirement Age and can not submit a disabled benefit claim because of his age, but is interested to receive Rights for People with Medical Disabilities that are not Contingent on Receiving a Disability Pension.
How to Claim It?
- Applicants must contact the tax collection department in the local authority in which they live, and fill out the municipal property tax (Arnona) discount request form.
- Some municipality websites have forms that can be downloaded and filled out in advance. Click here for a sample request form from the Tel Aviv municipality. (It may also be filled out online.)
- Documentation verifying eligibility must be attached to the form (i.e. documentation from the National Insurance Institute indicating receipt of a disability benefit, medical documentation, etc.).
- Some local authorities may provide rebates retroactively, based upon the rules set by each authority.
- If you want to appeal a local decision related to Arnona contact the treasurer, Arnona director or the local authority ombudsman.
- In special circumstances after the local authority gives an answer, the Interior Ministry central ombudsman can be contacted with the answer of the local authority attached to the request.
- There are no double discounts:
- Those who meet a number of eligibility conditions for various municipal tax discounts will be entitled to only one discount, whichever is higher.
- If two people entitled to a municipal tax discount live in the same property (apartment / house), only one discount will be given for the property.
- Discount rates are established by each local authority and are published every year in the municipal tax regulations.
- In certain cases, an application for a discount of up to 70% may be applied for on a "need" basis - if exceptionally high expenses were incurred due to a one time or continuous medical treatment or an event that led to a significant and unexpected deterioration in the material situation. Eligibility in these cases will be determined based on an income test and the number of people living in the home.
- For a complete list of aid organizations see People with Disabilities/Aid Organizations
Laws and Regulations
- The National Insurance Law
- State Economic Arrangements Regulations (Municipal Property Tax Discount)
- The Persons with Disabilities Law (Compensation and Rehabilitation)
- The Persons with Disabilities Law (War Against the Nazis)
- Benefits for people with disabilities in institutions and organizations on the National Insurance Institute website
- English translation and maintenance by The Shira Pransky Project.