New Land Use Charge Guidelines: What Property Owners Should Know
28 February 2026

Updates to land use charge and property tax in Nigerian states: main changes, compliance, and where property owners can get clarification.
Several states have revised their land use charge and property tax frameworks. Staying informed helps property owners and developers avoid penalties and plan effectively.
What Has Changed
Land use charge typically applies to real property within a state and may be based on the assessed value of the property. Recent guidelines in some states have updated valuation methods, rates, and payment windows. Commercial and residential properties may be treated differently. Owner-occupiers sometimes benefit from reliefs or rebates.
Some states have introduced or expanded digital payment platforms to make it easier to pay and obtain receipts. Checking the official state revenue or land use charge website is a good first step.
Compliance and Deadlines
Property owners should check with their state internal revenue service or relevant authority for the current rates, assessment notices, and payment deadlines. Disputes over valuation can often be escalated through designated channels. Keeping proof of payment is important for future transactions and for avoiding sanctions.
Late payment may attract penalties or interest. In some cases, unpaid charges can create encumbrances that affect the ability to sell or mortgage the property. Clearing arrears before a transaction is advisable.
Estate Surveyors, Valuers and Official Channels
Estate surveyors and valuers can assist with understanding assessments and with representation where allowed. Digit Properties recommends that all property owners confirm their obligations under the law in their state and keep records of all payments for future reference.