Tax Rate Chargeable on Landed Properties in Tafa Local Government Area of Niger State, Nigeria

Abstract

This study evaluates tax rate chargeable on landed properties in Tafa Local Government Area of Niger State, Nigeria, with a view to providing relevant information on the potentials of the tax as a source of local revenue generation which can be used for the provision of services and amenities. Data for this study was sourced from the records of landed properties assessed for taxation, tax rate chargeable and record of property tax collections available in the local government official records. Tables were used in analyzing and presenting the result for the study. The result of the study shows that tax rate chargeable on landed properties range from as low as N2, 000 to N120, 000. The result also indicates that there were different types of landed property tax collected in Tafa Local Government Area, such as title registration fee, tenement rate, survey fee, approval of building plan, ground rent, and change of land use. The study also shows that there are different types of landed properties on which tax is collected in Tafa Local Government Area. They include residential, commercial, industrial, agricultural, recreational and educational properties. There has been increased tax collection on landed properties in the study area from 2013–2016 due to more compliance and development of landed properties within the period. It is recommended that the local government administration should embark on a land ownership registration programme and automation of databases on landed property, establishment of an awareness forum by the local government where taxpayers would be sensitized and enlightened on the importance of land tax, and ensure proper valuation of landed properties for taxation.