State Economy Arrangements Bill (Legislative Amendments to Achieve Budgetary Goals) (Amendment - Property Tax Exemption for Property Evacuated During the State of War - Swords of Iron), 5784-2023

This bill stipulates that anyone holding a property that was evacuated pursuant to a government decision or the Civil Defense Law shall be entitled to a full, 100% exemption from property tax (arnona) on that property. The exemption shall apply from the date the evacuation order was issued until the end of the period determined for it. The property holder will not be required to submit a special application to the local authority to receive the exemption. In such a case, the local authority in whose jurisdiction the property is located will receive a financial reimbursement from the Ministry of Finance in the amount of the revenue lost due to the property tax exemption. The proposal is intended to address situations where a person is prevented from using their property due to an evacuation order issued by a competent authority, as occurred following the "Swords of Iron" war, in which tens of thousands of families were evacuated from their homes. The purpose of the evacuations was to enable security forces to operate optimally and protect citizens. The proposal seeks to ensure that property tax is not collected from those unable to use their property due to an evacuation order, and to ensure the ability of local authorities to continue operating by compensating them for the loss of property tax revenue.

Source: הצעת חוק לדיון מוקדם