How to Get an Arnona Exemption
This article addresses how to get an arnona exemption. This is applicable to “volunteer institutions for public service.” In other words, to apply for an arnona exemption, an institution must serve the public in some capacity. Arnona is a property or municipal tax in Israel.
Criteria to Apply for an Arnona Exemption
In order to apply for an arnona exemption, the institution must meet a number of criteria. For example, the institution’s goal must be to benefit the public. Also, the institution should not be compensated for its actions, or in the event it is compensated, the charges are significantly lower than the market, reflecting the volunteer or public service aspect of the organization. The institution must serve the community in the municipal boundaries in which it stands. These are a few of the criteria that an institution must meet prior to applying for an arnona exemption.
Applying for an Arnona Exemption
In order to apply for an arnona exemption, the institution must fill out an application form and submit it to the municipality (or local authority) in which it is located. The local authority will then examine the application and make a decision regarding arnona exemption. The District Commissioner is responsible for granting or refusing the exemption. In the event an exemption is granted, it is valid for three years. In the second and third year, the institution is required to submit an affidavit attesting that its goals and activities (essentially, the criteria justifying the exemption) have not changed.
This Series of Articles
Cohen, Decker, Pex & Brosh, a law firm based in Jerusalem and the Tel Aviv area, provides numerous legal services, including assistance with property law and arnona. Arnona falls under the authority of issues connected to the Ministry of Interior (Misrad HaPanim) and the municipal authority in which an institution or property is built. We have written a series of articles on arnona to help those interested to better understand the procedures in Israel.
If your institution qualifies for an arnona exemption or if you have questions about whether or not you meet the necessary criteria, feel free to contact us.
Advocate Michael Decker specializes in administrative and arnona law, and he would be happy to discuss any arnona questions you may have.
: 03-3724722, 055-9781688