The Appeal Committees for Property Tax Matters are an independent and separate body, acting beside each of the local authorities in Israel. The Appeal Committee for Property Tax Matters discusses appeals submitted by residents of the local authority for the decision of the property tax administration in opposition to the property tax assessment imposed on the taxpayers by the local authority.
A resident who has submitted an opposition that was rejected by the property tax administration and considers themselves deprived by the property tax administration’s reply – may, within 30 days of receiving the reply, appeal the reply before an appeal committee which is an independent and impartial body.
The powers of the appeal committee, its makeup, methods of appointments, and modes of operation, were set in the Local Authorities (Appeal for the ruling of general property tax) Law (5736) 1976, below: “The Appeal Law.” The powers of the appeal committee are to discuss the technical matters of property tax which the court has no ability or time to discuss.
The appeal committee acting under the law is a quasi-legislative body whose role is to decide on disputes in which the parties are: the property tax administration, as an extension of the local authority, on the one hand – and the property tax debtor, resident of the local authority, on the other hand. The appeal committee acts as a court of the first instance which may be appealed to a district court acting as an administrative matters court. As far as interpretation of the law goes, in the matters of policy, reasonability of the property tax, division of the burden of property tax in a fair manner, and similar matters – the appeal committee for property tax matters is not qualified to discuss them, and those disputing the local authority in these matters may turn to the administrative matters court in an administrative plea.
Section 5 of the appeal law stipulates that the city council will appoint one or more appeal committees comprising three members of those eligible to be elected council members.
Accordingly, the Jerusalem Municipality Council has decided to appoint the following panels to serve on the appeal committees:
Adv. Shmuel Ozeri – Chairperson, Adv. Said Galia – member, Adv. Ronen Davidi – member
Adv. Reuven (Rubi) Nitai – Chairperson, Adv. Giora Adato – member, Adv. Eliezer Wolf – member
Adv. Shmuel Perlmutter – Chairperson, Adv. Mordechai Turim – member, Adv. Esti Benjman-Blazer – member
Location of hearings
The hearings of the appeal committees are public and take place in Safra Square, building 1, on the 6th floor in administration hall 1.