Areas of expertise
Municipal property tax is imposed annually on all real estate, regardless of the profits or losses of the property owner. The amount of the municipal tax is determined according to several fixed parameters: size of the property, its usage, and its geographical location within the municipality. Each municipality has a different property tax ordinance that sets the classifications and rates at which properties within its jurisdiction are charged. The billing method is not uniform; municipalities use different billing methods to increase tax liability, and property measurement methods also vary. Arie Saar & Co. Law Firm represents organizations and companies from all business sectors across the country in reducing municipal tax payments. This process begins with analyzing company property data against the demands of local authorities and water and sewage corporations, followed by firm negotiations with municipalities to reduce tax liabilities and, when necessary, managing legal proceedings at all judicial levels.
Tolls, development levies and construction fees (including paving, water piping, sewage, drainage and public open space levies) are mandatory payments imposed by municipalities and water and sewerage corporations on real estate developers and property owners. We are witnessing a phenomenon according to which, upon applying for zero debt certificate once a property is sold, the municipality surveys the property and assesses new, substantial levies as a condition for granting the certificate (often an illegal requirement). Each municipality has its own by-laws governing paving and drainage levies, including the applicable rates and calculation methods. Similarly, water and sewage corporations impose infrastructure construction fees as a condition for obtaining a building permit. Arie Saar & Co. Law Firm represents organizations, corporations, construction companies and property owners across the country in reducing development levies and construction fees. The process starts with analyzing the legal and factual merits of each case, followed by conducting firm negotiations with the municipality and the water and sewage corporation to minimize payment obligations, and when needed, litigating claims in all judicial levels.
The Betterment levy is a mandatory payment imposed on property owners or long-term leaseholders for an increase in land value resulting from an increase in building rights. The levy amounts to 50% of the property’s appreciation, and it is typically collected upon realization events, such as applying for a building permit, selling the property, etc. Betterment levy is also imposed upon applying for a variance in land use (zoning variance) or retroactively legalizing such a variance. The property’s appreciation and the levy amount are determined by a real estate appraiser appointed by the local planning committee, and it can be appealed. The levy is due upon the realization of rights defined in the committee’s approval, such as: selling property rights, obtaining a building permit or commencement of approved variance in land use. It is important to note that failure to pay the betterment levy on the date set by the committee’s appraiser, results in a high-interest rate charge of 6% per year, in addition to indexation to the CPI (consumer price index), until the full payment is made. Arie Saar & Co. Law Firm represents organizations, corporations, real-estate developers, contractors and property owners across the country in reducing betterment levies at various stages, including permit approvals, additions, legalizing unpermitted construction or while selling a property. The process starts with analyzing property data and its appreciation, conducting negotiations with the local municipality, filling appeals against levy assessments, and when necessary, representing clients in all judicial instances.
Water and sewage fees are set at legally approved rates. The fee amount is determined based on the volume of water consumed, in accordance with uniform rates established by law and the type of property usage (residential, industrial, agricultural, etc.). In municipalities without a water and sewage corporation, sewage fees are determined by the municipality’s by-laws. In municipalities with an established water and sewage corporation, the rates are regulated by ordinances. The financial burden of water and sewage fees is often overlooked, as they are collected in installments and integrated into other charges. There are exemptions and reductions available for sewage fees, but many taxpayers—especially businesses, organizations, and industrial facilities—are unaware of them. Arie Saar & Co. Law Firm represents organizations, corporations, real estate developers, industrial plants, and other entities across the country in reducing water and sewage fees. Our services include analyzing property data, water consumption levels, legal rights and obligations, and leading negotiations with water corporations. When necessary, we also provide legal representation in all judicial instances.
Our firm has a dedicated department specializing in representing clients in real estate sale transaction and agreements. Our skilled team supports clients throughout the entire process, from negotiations and preliminary due diligence on property rights to drafting the sale agreement, while also handling real estate taxation matters and legal procedures related to the purchase and sale of real estate. In real estate transactions, an attorney’s expertise is critical, particularly when conducting thorough reviews of property rights and liabilities, assessing unpermitted construction and identifying potential implications for capital gains tax and/or betterment levies that are expected as part of the transaction. We also specialize in handling complex transactions that involve properties with unpermitted construction, ensuring smooth completion while safeguarding our clients’ rights and interests.
In light of our extensive experience with representing clients in a wide variety of cases concerning real property, businesses and companies, we have identified a growing need of business and companies’ owners to provide a solution for the distribution of real property and rights in a business/company during a divorce settlement. For that reason, we have established a unique department that handles division of property in family law, headed by attorney David Khoury, who possesses many years of work experience and proven record of accomplishment in this field. Family disputes are becoming more common and their complexity is growing. The disagreements revolve around matters such as property, children and real property, all of which accompanied by a great deal of emotional stress. Managing such disputes requires a sensitive approach as it is not just a matter of distributing the property, real estate and chattels, but also a matter of making crucial decisions with dire consequences since in many cases the property in question is the only housing option for all family members. The Head of Department, Attorney David Khoury, is extensively experienced in this field, and had multiple cases in which he managed to reach a balanced arrangement between the parties for the benefit of all family members. Upon family dissolution, in many cases, there is a need to come up with solutions concerning taxation of the house or apartment that are being sold. Our office’s experience in real estate and mediation makes it possible to provide a comprehensive solution for the distribution of rights in real estate between spouses in the best way possible. In this way the family members are able to preserve family funds and also maintain a reasonable and more pleasant relationship. Our office’s experience in the field of real property and real estate transactions, along with the experience of Mr. Khoury in the field of family law, allows us to provide comprehensive solutions for optimal distribution of real property and rights in a business/company in divorce proceedings.in a cost- effective way.
In certain cases, the use of a property by a company or business requires structural modifications, a change in its designated use . This requires the owner to engage with the local municipality to secure the necessary permits from the business licensing department, and often from the planning and other relevant departments. Our firm has extensive experience and the necessary expertise to efficiently navigate municipal authorities, planning committees, and regulatory bodies. We streamline the process, minimize the frustration associated with bureaucratic procedures, and deliver effective solutions—allowing our clients to focus on growing their business operations.
The dynamic and competitive business world often involves disputes and conflicts between parties in a transaction. Our office has the ability and skills to resolve such disputes by litigating cases in all courts, including the Supreme Court. Our office’s unique approach combines legal proceedings with mediation and negotiation which ends disputes and provides excellent results for our clients.