The most visited site in all of Israel, the Western Wall, reputed to be the last remnant of the Holy Temple that existed in Jerusalem 2,000 years ago, would seem at first to be inaccessible for the handicapped. That's because most people enter the plaza through the Old City of Jerusalem's Jewish quarter where you must traverse a number of steps in order to get into the site. However, approaching instead from the Western Wall parking lot will allow those who are wheelchair-bound to enter as well. The Israeli security guards may frisk you to make certain that you are not a security risk, but you should be able to go right in after that.
The Israeli memorial and museum to the Holocaust is another site which has recently been made fully accessible for the handicapped. Elevators allow for access to the cafeteria, and the museum is all on one floor so as to allow easy access to those with disabilities. In addition, the rest of the grounds include wheelchair ramps, making them fully accessible.
A visit to Tel Aviv would not be complete without a visit to the most impressive art museum in Central Israel. While the Israel Museum is still undergoing major reconstruction work and is closed at least until summer, 2010, the Tel Aviv Museum of Art includes an impressive collection of artifacts from around the world and sports an elevator providing easy access to all floors of the museum. There are a small number of exhibits which are not accessible, but 90% of the museum can be easily navigated via wheelchair.
The 49-story Azrieli Tower is one of the tallest in Israel and provides a spectacular view of the city. Entrance to the observatory is via the mall below where one can enter using elevators to get to the third floor and then another elevator which goes all the way to the top.