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Edo State Geographic Information System

EDO STATE GOVERNMENT

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Edo State Geographic Information System

LAND USE CHARGE

LAND USE CHARGE: OVERVIEW

The Land Use Charge (LUC) is a consolidation of all Land Based Rates and Charges payable in Edo State. It is an annual charge (tax) payable on all real property situated within the territorial boundaries of Edo State. The term “real property” includes a parcel of Land, an Improvement of Land, a wharf or pier. The LUC was signed into Law on the 7th of December 2012 and amended in 2013. Implementation began in 2014 with the issuance of the first Demand Notices

HOW THE LUC IS CALCULATED

The LUC of a property is calculated form the valuation of the property based on:

  • The size of the land
  • The usage of the property
  • The size of the building on the land
  • The location of the property

THE LUC IS CALCULATED AS A PERCENTAGE OF THE LUC VALUATION

The LUC of a property is calculated form the valuation of the property based on:

  • Owner occupied residential: 0.04%
  • Residential (commercial): 0.2%
  • Industrial and manufacturing: 0.25%
  • Commercial: 0.422%

EXEMPTIONS

  • Certain types of properties are exempt from the Land Use Charge
  • Approved public places of worship
  • Owner occupied residential properties of 50 x 100 feet in urban areas
  • Public libraries
  • Official palaces of recognized traditional rulers
  • Community properties solely for the purpose of meetings, recreation e.t.c.
  • Special exemptions – Residences in densely populated urban areas as gazetted by the Ministry and approved by the Governor

PAYMENT

The Edo State Executive Council has approved that all payments less of 10% discount made on or before the due date as stated on the demand notice would be accepted as full and final payment.
Note however, that discounts do not apply to late or partial
payments.