Does my Israeli apartment trigger the exit tax when I leave?

No. Israeli real estate is specifically excluded from the exit tax deemed sale. Your apartment remains subject to Israeli betterment tax (*mas shevach*) under the Land Taxation Law when you actually sell it — but leaving Israel does not create a taxable event for the property itself. You remain obligated to pay Israeli property tax whenever the sale occurs, even if you are living abroad at that time. See our guide on capital gains tax for non-residents for details on the tax position at the point of sale.