About

Michael Rozen & Co. Law Offices is one of Israel's leading and most established law firms in the field of local authority law, with a distinct and proven expertise in complex municipal taxation.

Since its inception in 1997, the firm has established its position as an uncompromising professional authority. Over the years, the firm has successfully represented the country's most prominent and influential corporations and entities—including banks, insurance companies, energy conglomerates, high-tech firms, real estate groups, and governmental and educational institutions—in legal disputes with a cumulative value estimated in billions of New Israeli Shekels (NIS).

The firm is widely recognized for its professional excellence, creative legal thinking, and relentless determination. This synergy provides clients with strategic added value and maximizes the economic outcome in every case.

Core Areas of Expertise

1. Municipal Taxation and Development Levies

This is the core of the firm's practice. The firm possesses extensive experience and a proven track record in handling all types of municipal charges, with a specific focus on municipal property tax (Arnona), fees, and development levies, facing all local authorities and water/sewage corporations in Israel. The firm manages complex litigation cases across all judicial instances and has been instrumental in securing landmark judgments and seminal decisions that have shaped the field.

2. Planning and Construction, Betterment Levies, and the Israel Land Authority (ILA)

Providing strategic legal counsel and representation in planning and construction, with specialized expertise in reducing betterment levy assessments and handling compensation claims under Section 197. The firm represents numerous taxpayers before appeals committees and administrative courts, as well as leading complex follow-up proceedings in cases initially managed before a decisive appraiser

(Shamai Machria).

The firm also represents taxpayers against the Israel Land Authority, focusing on assessments regarding permit/capitalization fees across all instances, including first and second-level objections (Hasaga).

3. Class Actions

Since the enactment of the Class Actions Law in 2006, the firm has developed unique expertise in this domain. The firm has filed numerous landmark lawsuits against municipal bodies and commercial corporations in the fields of consumer protection, media, and finance. These lawsuits have led to industry-wide shifts in how authorities operate and have generated immense financial savings for the public, including through:

Correcting flawed area-calculation methods used for municipal property tax (Arnona) assessments.

Ceasing the unlawful collection of security and waste disposal fees.

Annulling erroneous interest calculations and artificial area rounding that disadvantaged taxpayers.

Competitive Advantage & Added Value

Absolute Commitment to Taxpayers Only: The firm exclusively represents the private and corporate sectors against local authorities, planning institutions, and water corporations, ensuring a total absence of conflicts of interest.

Multidisciplinary Professional Integration: The firm operates a continuous collaboration framework with top-tier economists and real estate appraisers. This synergy allows for deep appraisal and economic analysis to be embedded into the legal pleadings, significantly increasing success rates and maximizing savings for clients.