Arnona

Municipal property tax, billed by the city, not by the developer.

Arnona is Tel Aviv-Yafo's municipal tax, assessed on the apartment's size and use zone, billed to whoever the city treats as the occupier. It starts when the city says it starts, which can be around occupancy rather than when you first sleep there. Foreign owners who rent the flat still need a billing address and, often, a local handler. It is separate from va'ad bayit and from mas rechisha.