Once every 4 years: This is the most well know exemption, given once every four years for one apartment sold by the seller, even if he is the owner of additional apartments. Exemption for single apartment: This is an exemption given to a seller who has not sold an apartment in the 18 months preceding the current sale, and additionally, did not own more than one apartment at any given time during the preceding four years. Note that this exemption does not apply to selling a partial interest in the apartment that is less than 25% of its value nor to the sale of a rent controlled apartment before January 1, 1997.
Inheritance exemption: This exemption is given to sellers that inherited an apartment from a person who owned only one apartment when he or she passed away and was eligible for the betterment tax exemption at the time, provided that the seller was the partner or next of kin of the deceased.
Temporary exemption for the sale of up to two residential apartments: These are two exemptions that derive from the instructions of the property tax law (Increasing the Supply of Apartments – Temporary Order). As per the temporary order, additional exemptions will be given up to a sale price of 2.2 million Shekels per apartments, and for any amount over this number, the tax will only be applied to the difference. 
The eligibility process for the property tax exemption .In order to receive the property tax exemption, the apartment owner must submit a detailed request form to the evaluating authority up to 30 days (through an attorney) or up to 50 days (independently) after the sale. On the form, the seller must select the requested exemption: one apartment exemption, once-every-four-years exemption, inheritance exemption, exemption for an apartment given as a gift, or exemption for the sale of two apartments to purchase one big apartment.

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