The regional appeal committee for compensation and betterment tax in Tel Aviv accepted the position of the property owners in the TMA 38 project on Yehuda Hanassi Street, rejecting the local committee's demand for a betterment tax of 1.5 million shekels. The local committee argued that the property owners were required to pay a tax due to the utilization of rights and service areas, but the appeal committee determined that its calculation method undermined the exemption granted under TMA 38. The determining appraiser stated that the permit application did not exceed the "basket of exempt rights," and therefore no betterment subject to tax had been created. The local committee appealed the decision, but the appeal committee dismissed its claims, clarifying that service areas were already included in the value of the apartments, and there was no need to calculate them separately. Ultimately, the local committee was ordered to pay the property owners legal costs of 10,000 shekels, marking a significant victory for them.