Introduction:

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?

Tip
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.

Please Note

  • 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.


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