According to the law, the obligation to pay municipal taxes falls upon the holder (see definition below) of the property, i.e. the individual with the closest connection to the property. The term can include: the owners of the property (so long as there is no one with a closer connection), and a renter whose rental agreement is for a period of no less than a year (in short-term rentals, the obligation to pay the Arnona falls on the owner of the property).
Notwithstanding, the obligation falls on the holder when the Municipality was given notice, in writing and in due time, of any change in the identity of the holder of the property. If no notice was submitted, the last holder registered at the Municipality and/or the property owners are obliged to pay the Arnona. Changing the registration at the Municipality does not entail payment and can be done online here in Hebrew. Only a registered holder may apply for an Arnona discount or receive a regional parking permit.
It is therefore very important that the owner of the property and anyone who leaves the property should immediately submit to the municipality a statement about a change in the identity of the holder of the property. A holder who did not notify the Municipality about his leaving the property, and did not make sure that his name was removed from the Arnona billing, will continue to be billed for the property, and the municipality will be able to take legal measures to enforce the payment of the bill. The municipality has the authority to demand the full payment of the Arnona bill from a property owner who did not notify the municipality on time of a change of identity of the holder.
In the case of any change of holders of the property, whether by sale, rent or change of flatmate, a written statement, including all details of the change, must be passed to the Municipality as soon as possible.
Please note, If the holder who wants to be registered in the Arnona records (as a renter or an owner) is not a citizen of Israel, they must come to the Arnona offices with a valid passport and a valid visa, in addition to the required documents listed below.
If the requested change is submitted by a person with power of attorney, they must also submit the power of attorney documentation and a copy of their ID.
"Holder": The individual with the closest connection to the property, such as: a tenant, by a person with permission permit and even a squater.