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Israeli Supreme Court Ruling Limits Local Tax on Property Value Increase from Unused TAMA 38 Plans

איך 2 חדרי חדשות ישראליים סיפרו את הסיפור הזה, זה לצד זה.

Israeli Supreme Court Ruling Limits Local Tax on Property Value Increase from Unused TAMA 38 Plans
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מאת אריק מירובסקי

דווח לראשונה בGlobes · Jul 5, 2026

מה קרה

The Israeli Supreme Court confirmed that local authorities cannot charge betterment levies on property value increases from unexecuted TAMA 38 urban renewal plans, significantly impacting Tel Aviv and Jerusalem. The ruling affects hundreds of appeals and could reduce billions in municipal tax collections, though municipalities may adjust levy assessments using new valuation methods.

  • 01Supreme Court upheld that betterment levies cannot be charged for unexecuted TAMA 38 value increases.
  • 02Tel Aviv and Jerusalem are the main cities affected, with hundreds of appeals filed recently.
  • 03Tel Aviv collected about 890 million shekels from TAMA 38 levies between 2018-2022, potentially billions over time.
  • 04The ruling reduces financial burdens on property sellers and buyers and eases appeals committee backlogs.
  • 05Municipalities are shifting levy assessments to appraisal-based methods, keeping disputes ongoing.
  • 06Experts warn that while legal grounds changed, levy appeals will continue under new valuation approaches.

התקציר תורגם וסוכם מהמקורות למטה על ידי baba. לקריאה המלאה פתחו כל מקור.

In this story
People
Joseph ElronAlex Stein
OrganizationsIsraeli Supreme Court, Tel Aviv Municipality, Jerusalem Municipality
PlacesTel Aviv, Jerusalem, Ramat Hasharon, Petah Tikva, Givatayim, Herzliya, Rehavia

סיקור מלא · 2 מקורות

אותו אירוע, כפי שכל חדר חדשות דיווח עליו בנפרד. פתחו כמה כדי להשוות במה כל אחד מדגיש ומה הוא משמיט.

סיפורים קשורים

Court Ruling May Increase Costs for Urban Renewal Projects6 days agoTel Aviv Court Rules Property Rights No Longer Automatic Barrier in Urban Renewal PermitsAug 19, 2026Israeli Municipalities Must Prove Efficiency Before Raising Property TaxesAug 17, 2026Tel Aviv ruling upends long-standing equal allocation rule in urban renewal projectsJun 14, 2026Israeli Urban Renewal Projects Offer Significant Tax Reliefs for Homeowners and DevelopersJun 30, 2026Tel Aviv Rejects Late Metro Tax Demand in Property Sale DisputeJun 28, 2026