Does buying an Israeli apartment make the new owner liable for the previous owner's unpaid arnona debts?

Arnona liability in Israel attaches to the occupant or registered owner of a property under the Municipal Taxes Ordinance [New Version] 5738-1978. Israeli courts have confirmed that local authorities retain enforcement rights against successors in title for arrears in certain circumstances, and the municipality's ability to register a restriction (iqul) against the property at the Israel Land Registry (Tabu) is the sharpest practical risk. Once a restriction is registered, the property cannot be re-sold or mortgaged until the debt is cleared — meaning a buyer who inherited the prior owner's arrears through an unverified purchase can find themselves legally blocked from later dealing with that property. Thorough property due diligence in Israel must include a specific arnona check alongside the standard title search.

For foreign purchasers, obtaining an arnona clearance certificate before signing a sale agreement is critical. The request is made directly to the relevant local authority (iriya for a city, moatza mekomit for a local council) and should confirm a zero balance as of the closing date. If arrears are discovered, the standard conveyancing practice is to withhold from the purchase price an amount sufficient to cover them — paid directly to the municipality at closing before releasing any balance to the seller. Some municipalities accept an attorney's undertaking to clear arrears at closing, which avoids purchase delays. Buyers who skip this step have no guaranteed legal shield from a pursuing municipality, and the resulting dispute with the seller may require separate civil litigation to resolve.

From the full guide: Due Diligence When Buying Israeli Property: A Complete Checklist

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