Amos AvivCall 072-3304163
Call 072-3304163

Capital gains tax (mas shevach) · appraisal opinion

Sold an apartment? Your capital gains assessment may be higher than the law requires.

When the value of unused building rights is not separated from the value of the apartment, the assessment can tax more than it should. Amos Aviv, certified real-estate appraiser, reviews the value components, separates them in a reasoned opinion, and stands with you through the objection.

  • Certified real-estate appraiser
  • Member of the Chamber of Real Estate Appraisers
  • Reasoned, signed opinions

Why an assessment comes out too high

Capital gains tax is charged on the gain from a property sale, at 25% of the real gain. The amount follows the value set in the assessment, so how the property is valued decides how much tax is actually paid.

25%of the real gain

Apartment value

The home itself. This is the component an exemption may apply to.

Unused building rights

Rights that were never built. The law taxes these separately, with no exemption.

When the two are not separated, or are separated without an appraisal behind it, the exemption covers less than it should and the assessment overstates the tax.

What an appraisal opinion does

A reasoned opinion puts a separate figure on each component: the apartment, and the unused building rights. It rests on comparable transactions, planning data and a visit to the property, and it is the professional basis for every step with the Tax Authority.

Where the opinion is used

  1. I

    Self-assessment

    The seller's own report of the sale and the tax. An opinion that separates the value components gives it a reasoned basis before the assessor ever reviews it.

  2. II

    Objection

    Received an assessment? A reasoned objection goes to the tax assessor, within the deadline the law sets.

  3. III

    Appeals Committee

    If the objection is rejected in full or in part, the case can continue to the Appeals Committee. Amos Aviv stays with the file at that stage too.

Four steps, from the assessment to the appeal

The deadline for an objection is set by law, so the earlier you act, the better.

  1. I

    Locate rights that were never separated

    We examine the property, the plans that apply to it and the rights not yet built, and find value components that were assessed as if they were part of the apartment.

  2. II

    An opinion that separates the value

    A properly drawn opinion quantifies the apartment's value and the building rights' value separately, from comparable transactions, planning data and a visit to the property.

  3. III

    Objection to the tax assessor

    The opinion is the professional basis for a reasoned objection, filed within the deadline the law sets.

  4. IV

    Representation through the Appeals Committee

    If the objection is not accepted in full, Amos Aviv stays with the case at the Appeals Committee, alongside the lawyers representing you, through to a decision.

When this applies

The law recognizes exemptions and different routes, and eligibility depends on how the property's components are valued. These are the main situations reviewed in every file:

An appraisal opinion does not promise a reduction. It shows the value and the facts as they are, and every case is examined on its own merits.

Who signs the opinion

Amos Aviv

Certified real-estate appraiser and real-estate consultant

  • Certified real-estate appraiser
  • B.A. in Business Administration
  • Member of the Chamber of Real Estate Appraisers

Amos Aviv handles every file personally: from the first reading of the assessment, through the opinion, to the decision with the Tax Authority. The office is at Naomi Shemer Street 2 in Yavne, and files arrive from every part of the country.

Objectivity before everything. All the facts are presented, even when they do not match expectations.

Questions before you call

What is capital gains tax (mas shevach)?

A tax on the gain, meaning the profit, from selling a right in real estate under the Real Estate Taxation Law, at 25% of the real gain. The amount follows the value set in the assessment, so how the property is valued has a direct effect on the tax.

What does the law say about an apartment sold with building rights?

When a residential apartment is sold with additional building rights attached, the apartment's value and the rights' value are separated. The exemption, where there is one, applies to the apartment component, and the additional rights are taxed separately. Drawing that line is an appraisal question by nature, and it decides how much tax is actually paid.

Why would an assessment come out higher than it should?

When the apartment component and the building rights are not separated, or are separated without an appraisal behind it, value components can be classified in a way that raises the tax. Every case is examined on its own merits.

When should I order an opinion?

As early as possible. The ideal time is before the sale, as part of tax planning. If an assessment has already arrived, right away, so the objection is filed within the deadline the law sets and on a full professional basis.

Does an appraisal opinion promise a lower tax?

No, and no professional can promise that. The opinion shows the value and the facts as they are, all of them, even when they do not match expectations, so your decisions rest on the truth.

How much does it cost?

The fee depends on the property and the purpose, so there is no flat price. It is set by the type of property (an apartment, a house or an income-producing property), the purpose of the appraisal (self-assessment, objection or tax planning), and the scope of work. The first consultation call is where we understand the need and give you a clear, itemized quote, with no obligation.

Have your assessment reviewed

Received a capital gains assessment? The deadline for an objection is set by law, so it is worth checking in time. Call Amos Aviv for a short conversation about the file, and hear honestly whether there is something to review.

The information on this page is general and is not an appraisal opinion or legal advice.