Procedure for requesting exemption from municipal property tax pursuant to Section 5J of the Municipal and Government Tax Ordinance (Exemption), 1938.
The final deadline for submitting requests is April 1 of the year in which the request is submitted.
- Section 5J of the Municipal and Government Tax Ordinance (Exemption), 1938, provides that the Minister of the Interior may exempt “public service volunteer institutions” from arnona payments. This authority of the Minister of the Interior was delegated to the local authorities.
- In order to determine which institutions are “public service volunteer institutions”, a list of cumulative criteria was compiled and must be met by institutions requesting the exemption. The list of criteria is detailed in the Ministry of the Interior circular 5/2019.
- An exemption request should be filed by April 1 in the fiscal year for which the request is being filed.
- After an examination of the form deems that it has been submitted as required, the request is brought before the Arnona Discounts Committee, which recommends to the city council to either accept or deny the request.
- The conditions and rules for granting exemption from arnona to public service volunteer institutions, including the criteria which applicants must meet, are detailed in Ministry of Interior circular 5/2019.
- In order to submit a request, Appendix A must be completed: “Request Form for Receipt of Exemption from Arnona for Public Service Volunteer Institutions”, to which the documents listed in Appendix B must be attached.
- The exemption is valid for three years – in the second and third years the institution must submit an affidavit to the Municipality (a draft of the affidavit may be found below) according to which its objectives, areas of operation and financial activities have not changed, and this affidavit must be submitted no later than April 1 of those years. At the end of the three years, the institution will be required to submit a new and up-to-date exemption request to the Municipality by April 1 of that year.
- An institution whose request for exemption was denied by the city council may apply to the District Commissioner and ask that the exemption be approved, as detailed in Ministry of Interior circular 5/2019.
One copy of the required documents, together with the request form, must be submitted no later than April 1 of the year for which the exemption is being sought:
The request and the documents may be submitted to the Business and Institutions Department, Assessments and Collection Division of the Jerusalem Municipality, 1 Safra Square, Sundays, Mondays, Wednesdays and Thursdays from 8:00 to 13:00 and Tuesdays from 15:00 to 18:00.
Appointments may be scheduled in advance through the Municipality’s website or the Appointment Call Center at *3552
There is no need to submit a copy of the request to the Ministry of Interior’s District Commissioner.