Official Inquiry: Property Tax for private kindergartens operated by the Shuvu Organization
Inquiry regarding property tax payments for private kindergartens operated by the Shuvu Organization—Limor Zar Gutman
Private kindergartens in Zichron Ya’akov pay a total of 250.98 NIS per square meter per year, as specified in the Zichron Ya’akov Local Council’s tax ordinance for the year 2026.
Kindergartens operated by the “Shuvu” organization are located in buildings zoned for public use as educational institutions, which are owned by the MALT Association (Recognized Non-Formal Education) and located on HaDorot Street.
The “Shuvu” Association is a private, nationwide nonprofit organization that operates private kindergartens in Zichron Ya’akov within a building owned by another nonprofit.
Question: What is the classification of these buildings (located on Dorot Street and used as kindergartens) for tax purposes, and what will be the annual property tax rate per square meter in 2026 for these kindergarten buildings?
Answer:
Since this involves the activities of a non-profit association, it is considered a non-profit organization (non-profit organization), and therefore all properties are subject to classification 330 at a rate of 14.31 NIS per square meter per year as of 2026.
Sincerely
, Eli Abutbul
, Council Chair