An individual required to pay municipal tax, has 90 days from the date of receiving the payment notice to submit his objections to the Municipal Tax Administration for the following reasons: an error in the zone, type of building, size of asset, use, possession and/or ''controlling party''.
An individual considering himself deprived by the Municipal Tax Administration's reply to his objection can submit an appeal to the Appeal Committee, regarding such decision within 30 days from receiving the reply. The Appeal Committee is an independent and self regulating body in the Municipality.
Objection and Appeals Form
Important to note:
Submitting an objection does not postpone the date of payment and submitting an objection will not delay enforcement procedures.
To receive a decreased tariff for industries or workshops, please submit the 4 following certificates:
- A copy of the purchase/rent agreement
- A statement by the holder signed before an attorney or a court registrar, attesting to the nature of use of the asset and date of commencing such use.
- A copy of a license from the Municipality, Ministry of Health etc. – if obligated to obtain such licenses.
- A certificate of membership in a professional association/organization such as the Manufacturers Association of Israel, Association of Craftsmen, Israel Garages Association etc. – if you are registered as a member. If you are not a member of an association/organization, in addition to the 3 abovementioned certificates, you must also submit a certificate from the Ministry of Industry, Trade and Labor (MOITAL) regarding the nature of using the asset (please refer to the MOITAL at 30 Yafo St., Tel 02-6667960/1 or fax 02-6231581, reception hours, Sunday – Thursday 09:00-14:00).
If the asset is empty and not in use, yet designated for industry or workshop, submit:
- Statement signed before an attorney or court registrar attesting that the asset is empty and entirely not in use.
- A copy of a permit whereby the asset is designated for industry or a workshop. We recommend reviewing at the Exemption for an Empty Asset Form.
If the asset was split into a number of units or combined into one unit, submit:
- A copy of the rent/sale agreements.
- A sketch by a surveyor.
If the charge is prepared according to municipal tax of a property not for residence and the asset is actually used for residence, submit:
- A copy of the rent agreement.
- Statement signed before an attorney or court registrar attesting to the nature of using the asset and from what date.