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The land use charge is a consolidation of all property and land based rates and charges payable under Lands Rates, Neighborhood Improvement Charge and Tenement Rates Laws of Lagos State. The Land Use Charge derives its legitimacy from the Land Use Charge Law No. 11, of 2001.
The responsibility for payment of the Land Use Charge resides primarily with the property owner; however there is provision in the law establishing the charge, for payment to be made by the occupier who is then empowered to look to reimbursement of the charge from the property owner.
No. However, if payment is made within 15days of the delivery of the demand notice, a discount of 15% is applicable.
There is no reason why you should not have received your bill. Please forward all request for bills through the complaints interface on our website. Your requests and complaints can also be made through any of our hotlines or via e-mail.
All claims of late receipt of Land Use Charge demand notices are checked against our proof of delivery of such demand notices. Where this claim is verified in favor of the property owner, the property owner is reissued a new Land Use Charge demand notice which will enable him enjoy the discount available.
Yes. Since, Land Use Charge includes all land based rates.
For the purpose of Land Use Charge, properties are assessed individually. For any two similar properties, the physical appearance, aesthetic features and age will determine the property class rate (i.e. high, medium, and low) to be adopted in the valuation of the property. Another reason for charging different rates on any similar properties is the usage and status of occupation. It is noteworthy that property assessment is classified under 3 broad categories i.e Commercial, Industrial and Residential usages. Commercial properties generally attract a rate of 0.394% of the assessed value. Industrial properties are assessed at a rate of 0.132% of the assessed value; however, this will only be applicable where the property owner is the occupier of the property. Assessments of residential properties are categorized under three scenarios which attract different rates. A property solely occupied by the owner for residential purpose will be charged at a rate of 0.0394%, while a similar property occupied by the property owner and tenant(s) or third parties will be charged at a rate of 0.132%. The third scenario/category is an investment property fully occupied by tenants or third party (ies) for revenue generation, charged at a rate of 0.394%.
Demand notices issued with arrears are reviewed against our proof of delivery of the Land Use Charge demand notices on such properties for the previous year(s) for necessary correction. Such cases should be registered through the complaints interface of our website, or through our help lines or e-mail.
Payment is to be made once and in full. However any amounts left unpaid are carried over to the next year with its interest compliment.
No. There is a list of designated banks on the reverse side of your demand notice. It is also important to pay into the correct bank account as payment to wrong accounts invalidates payment.
The Land Use Charge does not provide for installment payments particularly since 15% discount is granted for early payment. However, any amounts left unpaid are carried over to the next year with its full interest compliment.
Please pay this year’s assessment and visit our complaint office with proof of last year’s payment to effect reconciliation.
In order to expedite the update of your payment into our records, we ask that you scan a copy of the teller and Lagos State government receipt issued upon payment and email them to our address JLIB_HTML_CLOAKING , or text the details of payments to our designated hotlines. These details should include amount paid, Bank payment code, Name of Property owner and Address of property paid for.
In a situation whereby the property owner received the Tenement rate demand notice and has made payment before receiving the Land Use charge demand notice for the first time, the amount paid should be deducted from the Land Use Charge (if the Land Use Charge is higher than the Tenement rate,) then pay the outstanding balance. All evidence of payment including payment of Tenement rate should be forwarded to our office. However, where Land Use Charge demand notice is received before any of the consolidated charges i.e. tenement rate, ground rent and neighborhood improvement charges, Land use charge should be paid as it covers all these rates and charges. See section 22 of the Land Use Charge law, number 11 of 2001.
In instances such as these, please pay the assessed amount and then register your complaints through the complaints interface of our website to inform us of your revised details.
3RD party refers to anyone other than the property owner that resides on the property. This also includes relatives of the property owner who are of taxable age.
This is a notice sent after the first Demand Notice to any property owner whose payment has fallen within the penalty period but who has not paid their bill.
Please register your complaints through any of our customer service channel. However note that all claims of non receipt of First Demand Notice will be checked against our proof of delivery of all bills.
No. The cost of assessment is free to property owners.
There is no reason to engage the services of touts where all our communications channel are open, as we strive to maintain customer satisfaction.
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