Discounts for residential apartments - Property Taxes
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Residential Apartments Discounts

Income allowances, senior citizens, recipients of benefits, disability and more.

​Call by phone:

02-6296000 Telephone answering machine: 24 hours a day
02-6296333 Human telephone response: Sunday through Thursday from 08:00 to 15:30, and from 16:00 to 18:00.

Contact via e-mail:

For general issues, please contact Pniyot@Jerusalem.muni.il
For discounts, please contact Discount@Jerusalem.muni.il

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Senior citizen

​Senior Citizen - as defined in the Retirement Age Law​                

Definition: a man or woman who has reached the ''retirement age'' as defined in the Retirement Age Law, 5764-2004.

The following provisions will apply to discounts for senior citizens:

  1. The discount will be granted to the senior citizen for one residential apartment in which he lives.
  2. The discount will be granted only to one senior citizen even if more than one eligible individual lives in the apartment.
  3. The discount will also be given if only one of the partners living in the same residential apartment is a senior citizen.
  4. If the senior citizen lives with an additional family, the discount will be granted according to the relative area only, according to the number of people living in the apartment.

Following are the types of discounts for ''senior citizens'' (see definition). A senior citizen who is entitled to more than one discount will receive one discount only, that of the highest amount.

 

Following are the types of discounts for ''senior citizens''. If the senior citizen is entitled to more than one discount, he will benefit from one discount only in the highest amount of:

 

30% discount according to the income test

A senior citizen is entitled to a discount at a rate of 30% for 100 sqm of the area of his residential apartment if the total of his incomes, from any source, except child benefit, old age pension and dependents pension paid by the National Insurance Institute, does not exceed 8,994 NIS (the average wages in the economy as published in November 2012). If more than one senior citizen lives in the apartment, a discount will be awarded only if the total incomes of all the people living in the apartment, from any source, do not exceed 13,491 NIS (150% of the average salary in the economy).

Required certificates: the discount will be awarded to a senior citizen who has filled in the suitable request forms and attached confirmation of income from any sources, including pay slips for the months of October-November-December of the previous year.

25% discount without an income test:

A senior citizen is entitled to a discount of 25% for 100 sqm of the area of his residential apartment, provided that he receives one of the following pensions according to the law: old age pension, dependents pension, pendant pensions or disability pension due to injury at work.

Required certificate: certificate from the National Insurance Institute confirming receipt of the pension.

80% discount for a senior citizen with a disability rate

A senior citizen is entitled to a discount of 80% if a permanent inability to earn a living at a rate of 75% or more was determined for him before receiving the old age pension according to section 127 (36) of the National Insurance Law.

Required certificate: certificate from the National Insurance Institute for the rank of inability to earn a living at a rate of 75%.

100% discount to a person receiving a pension according to the Law of Income Support

A senior citizen is entitled to a discount of 100% for 100 sqm of the area of his residential apartment, provided that a pension is paid to him according to the Law of Income Support.

Required certificate: certificate from the National Insurance confirming receiving of income support.

100% discount for a senior citizen receiving an old-age disabled pension

A 100% discount for a 100sqm of the appartement of a senior citizen who recieves an old-age disabled pension, which stands in permit conditions according to income test of senior citizen.

 

Calculating the retirement age

Men – retirement age according to date of birth​

The retirement age for men born between July 1939 to April 1942 will gradually go up, as specified in the following table. For men born from May 1942 and thereafter – the retirement age will be 67.

Men – retirement age according to date of birth​

Retirement age

Year & month of birth

From date

To date

65

--

3/39

65 & 4 months

4/39

8/39

65 & 8 months

9/39

4/40

66

5/40

12/40

66 & 4 months

1/41

8/41

66 & 8 months

9/41

4/42

 

For example, a man born on April 10, 1940 reached the retirement age on December 10, 2005.

 

 Women – retirement age according to date of birth

The retirement age for women born between July 1944 to April 1958 will gradually go up, as specified in the following table. For women born from May 1958 and thereafter – the retirement age will be 64.

 

 Women – retirement age according to date of birth

Retirement age

Year & month of birth

From date

To date

60

--

3/44

60 & 4 months

8/44

4/44

60 & 8 months

9/44

4/45

61

5/45

12/45

61 & 4 months

1/46

8/46

61 & 8 months

9/46

4/47

62

5/47

12/54

62 & 4 months

8/55

1/55

62 & 8 months

4/56

9/55

63

12/56

5/56

63 & 4 months

8/57

1/57

63 & 8 months

4/58

9/57

64

5/58

And up

For example, a woman born on March 17, 1945 reached the retirement age on November 17, 2005 

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Single parent family

​A single parent* as defined in the Single Parent Families Law, 5752-1992 – is entitled to a discount in municipal tax at a rate of 20%.                

Following is a definition of ''single parent'' from the Single Parent Families Law, 5752-1992:

  1. Not married and has no common law partner.
  2. Is married and one of the sub-sections (a), (b) or (c) applies, provided that there is no other common law partner.
  3. A man who has been living separately from his partner for a period of at least two years and has initiated legal proceedings to be released from the marital relations which are in process for at least two years.
  4. An abandoned wife as defined in section 1 of the National Insurance Law (combined version) 5755-1995;
  5. A woman who lives separately from her partner and has lived in a battered wives shelter for at least 90 days, out of a period of twelve months beginning on the first day of her staying at the said shelter, has initiated proceedings according to the law to be released from the marital relations which are in process for at least six months;
  6. Is a new immigrant who has been in Israel for more than a year and less than two years and his/her partner has not immigrated to Israel and does not live therein, provided that he/she does not have another partner.

Required certificates:

Fill in the appropriate form and attach the following certificates:

Divorced: divorce agreement and certificate.
Separated: confirmation from the Rabbinate confirming that a file was opened over two years ago or confirmation from an attorney handling the matter.
Widow: death certificate of spouse.
Single: copy of an ID, including details of children.

For the attention of those requesting a discount:

  1. An applicant, who owns more than one apartment, is entitled to one discount only for the apartment in which he lives.
  2. If the municipal tax bill does not appear in the name of the the person requesting a discount, submit a rent/purchase agreement in order to transfer the municipal tax bill to the name of the person requesting a discount.
  3. The Municipality reserves the right to check details that appear on the discount request form with all means available to it.
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In Need

​An individual holding an apartment, who incurred irregular, extremely high expenses due to one-time or ongoing medical care, for himself or a family member or due to an incident that led to a significant and unexpected deterioration in his material state, is entitled to submit a request for a discount. The request must be referred to the Discounts Committee, which has the authority to grant a discount at a rate of up to 70%.

The request will be submitted using the appropriate form including the attachment of certificates and documents specifying the income of all household members and verifying the reason for the request.

Required certificates:

  1. Special request form.
  2. Income certificates for all household members for the months of October-November-December of the previous year, including pensions from the National Insurance Institute or any other source of income.
  3. Receipts and certificates for irregular expenses.
  4. Any other document as required by the clerk involved or the Discount Committee.

For the attention of those requesting a discount:

  1. Before submitting a request for a discount, we recommend checking if you are entitled to a discount for other reasons (such as: economic reasons, disability discount).
  2. If the municipality tax bill does not appear in the name of the person requesting a discount,  present a rent/purchase agreement in order to transfer the bill to the name of the person requesting a discount.
  3. A request in another person's name will not be accepted unless a suitable power of attorney is attached.
  4. Requests for discounts are forwarded to the Discount Committee which meets from time to time. We request your patience while waiting to receive the committee's decision. Once the decision is received, we will immediately send notice to the person requesting the discount.
  5. Submitting a request for a discount does not postpone payments. We recommend reaching a payment arrangement concurrently with submission of the request. In addition, if a discount is approved and the municipal tax has not been paid, the discount will be revoked.
  6. The Municipality reserves the right to verify details recorded in the discount request.
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New immigrant

​A new immigrant is entitled to a discount for 12 months out of his first 24 months in Israel, starting from the day of registration at the Census Registration as a new immigrant according to the Law of Return, 5710-1950. This discount is at a rate of 90% for 100 sqm of the area of his apartment. Every meter above 100 sqms is charged at a full rate.

Required certificates:

New Immigrant's certificate and confirmation of residence in an absorption center and/or confirmation from the local authority, where he lived until now, that he did not receive a new immigrant's discount.

For the attention of those requesting a discount:

  1. An immigrant registered on his immigrant's certificate as ''not an immigrant according to the Law of Return'' is not entitled to a discount in municipal tax.
  2. A new immigrant, who lived in an Ulpan/absorption center, must submit confirmation of this in order to prove that he did not use his eligibility for a discount.
  3. A new immigrant, who lived in another city, must submit confirmation of partial use or no use of the discount in the city of his previous residence.
  4. You must register at the Ministry of Interior as a resident of Jerusalem.
  5. You must present an Immigrant's Certificate in order to have it signed.
  6. If the municipal tax bill does not appear in the name of the person requesting a discount, submit a rent/purchase agreement in order to transfer the municipal tax bill to the name of the person requesting a discount.
  7. Indicate the number of flatmates in the apartment (if any). If the immigrant lives with additional families, the discount will be awarded for his relative part.
  8. The Municipality reserves the right to verify details recorded in the form.
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How can I get the Social Security forms?

  1. Requests for permits can be faxed to 02-6755693 (cell 8). Applications in Arabic (to the East Jerusalem branch) must be faxed to 02-6755566.
  2. Through the National Insurance Institute website (click here) under "Personal Service" (for those who have authorization granted at the branches of the National Insurance Institute)
  3. Using the computerized center at 6050 * (the requested confirmation will be sent by mail).
  4. Using the "Social Security" app for smartphones (the requested confirmation will be sent by mail)
  5. Through a self-service position (for those who have a secret PIN).
  6. Such positions can be found:
    • Near the offices of the Assessing and Collection Department, Safra 1 Building 1 (on the ground floor).
    • At the National Insurance branch on 4 Ben Shatach Street
    • At the National Insurance Institute on Ben Sira Street
    • At the National Insurance Institute on Even Ibn Tuta Street
  7. Receiving their audience as detailed on the National Insurance Institute website (click here).
  8. (The detailed information is provided by the Authority and under the responsibility of the National Insurance Institute)
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Discount for New and Empty Properties

​Empty Property Discount

A property empty of people and things which is not used for at least 30 consecutive days may be granted a 100% property tax discount for a period of up to 6 months.  This discount will be given only once per ownership period.  The required authorizations are as follows: Fill in the appropriate form and attach electricity and water bills for the relevant period.  Please note that non-residential properties require that an attorney or court registrar sign the form for the relevant period.

Discount for New and Empty Property

A property holder who is the first owner of a new and empty building whose construction has been completed and is suitable for use, but which is not used for a continuous period of up to 12 months, may be granted a 100% property tax discount.  The required authorizations are as follows: Fill in the appropriate form and attach electricity and water bills for the relevant period.  Please note that non-residential properties require that an attorney or court registrar sign the form for the relevant period.

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