In Israel, there is a property tax called “Arnona”. It is a tax imposed on the residents of a municipality for the purpose of financing the operations of the local authority. The main criteria for the amount of property tax that one must pay are: (1) The use of the property (residential, commercial, offices, etc.), (2) the particular area in which the property is located, and (3) the income level of the resident. Parenthetically, there was a different tax called Arnona mentioned in the Talmud which was imposed by the Roman Empire. However, the property tax that we are referring to was first introduced during the British Mandate in 1934.
There was a Kollel student who posed a question to Rav Elyashiv ZT”L regarding what he owed for his Arnona. Since it is relatively easy to apply for a discount based upon one’s income level and if the property has been vacant during the year, the student asked various questions about what the exact parameters are for these two factors. The Kollel student asked questions such as, “Can I combine Pesach, Sukkos and the Summer to say that it was empty for two months during the year?” and “Do I have to include Kollel and tutoring income when stating my income?”
Rav Elyashiv answered, “I do not know whether it is permitted, and I do not know whether it is forbidden – I do know, however, that you should stay away from all of this – this is not the path for a Ben Torah. With Torah, one must always walk straight – without Shticklach (dishonest ploys)!” (Derech Middos p. 36)
