Opening Remarks by the State Comptroller and Ombudsman of Israel and the Director of the Ombudsman Office
A special report concerning municipal property taxes is hereby submitted by the Ombudsman to the Knesset, pursuant to Section 46(b) of the State Comptroller Law, 1958 [Consolidated Version]. The Ombudsman's focus on this matter, particularly concerning complaints related to municipal property tax discounts, is of significance, as these discounts are often granted to vulnerable populations, including low-income earners, persons with disabilities, and senior citizens.
The special report places a spotlight on complaints concerning municipal property taxes that have been submitted to the Ombudsman from January 2023 to November 2025 (the Report Period) and provides an analysis of these complaints along with the methods employed to address some of them.
During the report period, the Ombudsman received a total of 937 complaints related to municipal property taxes, and 40% of these complaints were deemed justified or were resolved.
The predominant issue concerning municipal property tax complaints during this period pertained to municipal property tax discounts, accounting for 41.8% of the complaints, while 41.6% of these were determined to be justified or were resolved.
Populations requiring discounts on municipal property taxes are, at times, more vulnerable to information gaps and accessibility challenges vis-à-vis the authorities. The Ombudsman recognizes the paramount importance of ensuring the realization of their rights and providing assistance in navigating public bureaucracy.
The Office of the Ombudsman serves as the professional hub for ombudspersons and public complaints officers within public bodies and engages in various activities to disseminate the substantial knowledge and expertise it has amassed in the resolution of complaints. In this regard, we encourage public complaints officers in local authorities to examine this report and utilize it to facilitate the management of complaints that arise within their purview.
The Office of the Ombudsman remains committed to being accessible to those in need of its services. We invite the public at large to continue seeking assistance from our office in instances of challenges related to the exercise of rights or the receipt of services from public bodies.
Matanyahu Engelman Carmit Fenton, Adv.
State Comptroller and Ombudsman Director of the Ombudsman Office
Jerusalem, February 2026