Paying Arnona (Property Tax)

What is Arnona?

Arnona is an annual residential property tax. The responsibility to pay Arnona belongs to the property’s residents; in the case of a rental, the tenants, not landlords, are required to pay. The cost of Arnona is determined based upon the size and location of the property.

Please note that this guide relates to Jerusalem regulations. If you are not a resident of Jerusalem, please be sure to confirm your municipality’s requirements.

When to Pay Arnona

It is important to be aware that the annual Arnona bill is due at the beginning, not the end, of each year, usually toward the end of January. Check your bill for the exact due date. Although in the past the Arnona office overlooked delayed payments, the past few years has seen a dramatic change in stringency. As the year progresses, late payers receive lawyer’s letters and incur higher and higher fees for late payments. Consequences include expensive legal fees and frozen bank accounts.

If you are a newcomer, be aware that you will need to file your apartment under your name (see “Filing Under Your Name” below). If the bill is paid before you do so, you will be unable to obtain a discount until you file the apartment under your name and pay the bill again.

If you plan on applying for a discount later, you are still responsible to set up a payment plan (or pay in full) at the beginning of the year. When you are approved for a discount, the Arnona office will send you a form that asks for your Israeli bank account information. After you return the completed form to them, they will credit your bank account for any amount that deserves reimbursement. The form can also be completed online.

How to Pay

1. In any bank or post office: Present your bill and pay with cash, check or credit card. Please note: At this time, foreign credit cards are not accepted.
2. On the Jerusalem Iriyah website: Pay by credit card
3. By phone: Call 02-629-6000 for the automated payment system, or 02-629-6333 ext. 1 for a representative (neither is available in English)

Payment Plans

You can choose one of the following payment plans:

1. Pay the entire bill, either before or after filing for a discount, at the beginning of the year.
2. Set up horaat keva, monthly automatic payments, through your bank account. To do this, complete the required authorization form, have your bank sign it, and submit it to the Arnona office. This option offers a discount of 0.75%.
3. Pay in installments with your credit card. This option offers no discount. You may incur interest from your credit card company.
4. Submit up to 12 postdated checks, the last of which is dated for December of the current calendar year. Each time a check is cashed, you will receive a detailed receipt. This option does incur interest that must be paid to the Arnona office after the last check is deposited.

Filing Under Your Name

Entering an Apartment

When you first move into your apartment, register the apartment under your name at the Iriyah (Municipality). You cannot apply for an Arnona discount if the apartment is not under your name. Take care of it on time! You cannot file an apartment under your name if you have already moved out.

Please note: The Iriyah will only register the apartment in your name from the day they receive your request.  This cannot be updated retroactively. Therefore, this should be taken care of soon after moving in to an apartment, even when not applying for a discount at the time.

If you would like to put your name on an apartment that you moved into before the start of the current calendar year, be aware that you will not be eligible for a discount on the dues of the previous calendar year.

You may submit a name change request in person or online.

If you choose to appear in person to make the change, an appointment must be made in advance for the “Arnona-megurim” department.  Options for making an appointment appear at the end of this article.

If you have purchased the property, submit your purchase contract and a copy, along with your ID.

If you are a renter,  either complete the online form (above) or submit a written statement signed by you and your landlord that states that you are the new tenant and that the previous tenant has left, including the property’s address, relevant dates, and all parties’ names and passport or teudat zehut numbers. A sample letter is available here. Submit the statement along with two copies of your rental contract at the Iriyah.

Once you have been registered as the owner or tenant, the Arnona office will issue a new bill in your name for the period beginning from your date of entry until the end of the calendar year.

Exiting an Apartment

When you move out of an apartment, make sure to complete the Iriyah form titled chilufei machzikim, which affirms that you are leaving and ensures that you are no longer held responsible for Arnona payments. You must also file your new apartment under your name (see above).

Arnona Assistance

Discounts

For more information on receiving arnona discounts, see our guide.

Dayanim

A dayan’s letter is necessary in most cases of low-income discount applications. Here are a few options to explore in Jerusalem. Options are not limited to those included here.

• Badatz Eidah Chareidis, Binyanei Zupnik, Geulah – 02-532-6180
• Beis Din Nesivos Chaim, Panim Meirot 1 (around side of building) – 02-502-3637
• Agudas Yisrael, Yeshayahu Press 2, Geulah (30 NIS fee)

Arnona Resources