Is arnona the same as income tax or betterment tax?

No. Arnona is a completely separate levy from Israeli income tax, betterment tax (mas shevach), and purchase tax (mas rechisha). It is a municipal tax collected directly by each city or local authority — not by the Israeli Tax Authority. Income tax on rental income, betterment tax on sales gains, and arnona are all independent obligations, and non-payment of one does not affect the others — though all three can affect the same property transaction.