Caselaw

Appeals Committee (Haifa) 26310-08-21 Ashdar Construction Company Ltd. v. Haifa Real Estate Taxation Administration - part 67

February 5, 2026
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"3.3.1   The winner is obligated to sell all the apartments in the complex(s) that are the subject of this tender as Mehir LaMishtaken apartments to homeless residents of Israel who have a certificate of eligibility to purchase a Mehir LaMishtaken apartment (hereinafter: "the Eligibles"), in accordance with the conditions detailed below and in the construction contract. 

3.3.2     Confirmation of eligibility for the purchase of a Mehir LaMishtaken apartment will be given by the Ministry to a buyer who is an Israeli resident, who does not have an apartment, according to the Ministry's criteria as detailed in Appendix H.

 3.3.3    The winner undertakes to sell the Mehir LaMishtaken apartments to those eligible who will choose a lottery process in accordance with the rules to be determined by the Planning and Development Committee, and in accordance with the conditions detailed below and in the construction contract.

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3.3.7     The winner shall not sell a Mehir LaMishtaken apartment to an eligible person (purchaser) between him or his relative, and the winner or his relative, a special relationship as defined in section 106(a) of the Value Added Tax Law, 5736-1976."

  1. Clause 3.4 of the Tirat HaCarmel tender deals with "allocation to local residents" and it states:

"In accordance with the decision of the Israel Lands Council, the winner undertakes to sell 20% of all the Mehir LaMishtaken apartments in the compound in which he won to homeless locals, to the extent that such buyers are referred to him following a lottery to be conducted by the Ministry.

If a local authority approves the addition of housing units in the area that is the subject of the award within the framework of the Planning and Building Regulations (Significant Deviation from the Plan) 5762-2002 (hereinafter: "the Additional Housing Units"), the percentage of housing units in the Mehir LaMishtaken track that will be allocated with preference to locals from among the additional housing units will be 45%. 

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