Lagos (Land Use Charge): In Lagos State, all land and building taxes are unified under the  Land Use Charge (LUC) . LUC replaces the old land rates, neighbourhood levies and tenement rates. Under the Lagos LUC Law (2020),  every owner or long-term lessee (≥10-year lease) of developed property, including vacant plots, must pay an annual charge. For example, owners with a  Certificate of Occupancy or registered lease will receive a demand notice from the Lagos Internal Revenue Service (LIRS) or can request one online.  

The LUC is based on the property’s  assessed value . Key details are:  

• Annual rate: 0.076% of value for owner-occupied residential property. (Rented or commercial properties use a roughly 0.76% rate – about ten times higher – so classification matters .) Lagos effectively applies these rates to 60% of “market” value (a 40% general relief).   
   
• Reliefs: Lagos grants a  40% value relief on all properties by default. Additional discounts include 10% off for owners of disabled persons, 10% for property owners aged ≥70, 5% for owner-occupiers of the same property ≥12 years, etc. These stack (e.g. a 10% senior relief plus the base 40%).   
   
• Exemptions: Certain properties are fully exempt. These include pensioners’ own homes (owners ≥60 years), registered schools, churches/mosques and charitable institutions, public libraries, non-profit cemeteries, and traditional rulers’ palaces. (Owners must apply to the Lagos Commissioner of Finance with proof to claim exemption.)   
   
• Early-Payment Discount: Lagos currently offers a  15% discount for paying LUC within 30 days of billing. For instance, if your bill is ₦100,000, timely payment reduces it to ₦85,000.   
  
   

Payment is made via official channels: the  Lagos Online Assistant (LOLA) WhatsApp/USSD service (see   lola.ng ), banks/pos terminals, or internet banking. Taxpayers can visit the official LUC portal (e.g.  luc.lagosstate.gov.ng ) to obtain payment codes or view demand notices.   

Compliance Tip: Always verify your property classification. Misclassification can drastically change your bill – e.g. a ₦15 million home used by the owner pays only ~₦6,840/year (0.076%), whereas as a rental it would be ~₦68,400/year. If you believe an assessment is too high or incorrect, Lagos law provides an  Assessment Appeal Tribunal . You have 30 days from the bill date to file an appeal with supporting evidence. During this time, gather independent valuations or proof of occupancy to strengthen your case.  

Abuja (FCT) – Ground Rent  

In Abuja, property tax takes the form of annual ground rent . By the Land Use Act, every holder of a statutory right of occupancy in the FCT must pay ground rent each year. Crucially, ground rent is  mandatory and due on January 1 each year without demand . This means even if you don’t receive a bill, your lease terms (on your Certificate of Occupancy) require payment every January.  

• Who Pays: All C of O (and R of O) holders in the FCT. It is a federal obligation, collected by the FCT Administration. There is no blanket exemption for residential owners – all leaseholders pay.   
   
• Rates & Calculation: Ground rent rates vary by area/district and plot size. The FCTA does not publicly publish a simple flat percentage. Instead, owners should check via the  Abuja Geographic Information System (AGIS) portal. Using AGIS, you can generate a ground-rent report (by entering your plot/C of O details), which shows the total due (often calculated from the date your title was issued). Practically, AGIS/Remita is the payment gateway: one selects  Federal Capital Territory Admin → Abuja Geographic Information Systems → Ground Rent on the Remita site.   
   
• Payment: Pay via Remita at any bank or online. No early-payment discount is offered. After paying online, visit AGIS to clear your receipt. Failing to pay on time incurs penalties and interest (the law allows FCTA to impose fines or eventual revocation).   
   
• Compliance: The FCT has aggressively enforced ground rent. In 2025, the FCT Minister announced the revocation of 4,794 land titles for owners who hadn’t paid ground rent for over 10 years.  Reportedly, 8,375 allottees in prime districts (Maitama, Asokoro, Guzape, Garki, Wuse, etc.) owed a combined ₦6.97 billion as of end-2024. To avoid forfeiture of your land, ensure ground rent is up to date annually.   
   
• Appeals/Relief: There are no standard “reliefs” (discounts or exemptions) for FCT ground rent aside from what the Land Use Act provides (which is none for ordinary residents). If you suspect an error (e.g. wrong plot size, double billing), you may petition FCTA’s Board of Internal Revenue or seek redress in court, but legally your obligation stands.    

Port Harcourt (Rivers State) – Tenement Rates  

In Port Harcourt and Rivers State, the applicable property tax is the  Tenement Rate . Tenement Rate is an annual levy on developed and occupied properties (houses, apartments, commercial buildings, etc.) as set by Local Government authorities. In other words, it applies only to properties with buildings in use; vacant land is  not subject to tenement rates. By law, the occupier of the property (whether landlord if owner-occupier, or tenant if rented out) is primarily liable for payment.  

• Calculation: Riverside local governments typically assess the tenement rate based on the annual rental value. A common benchmark (used in many LGAs) is a  4% rate (₦0.04 per ₦1) of the property’s annual value. For example, if a house’s annual rent is valued at ₦1,000,000, the tenement rate might be ₦40,000/year. Actual rates can vary, so always check with the Port Harcourt City Council or Rivers State IRS for the current formula or rate in your area.   
   
• Payment: Port Harcourt City Council now collects tenement rates directly (cash payments are discouraged). In a 2019 notice, the PH City Mayor clarified that “the only revenue collected by the council is tenement rate,” and all payments must go into the council’s official bank account. (Proprietors of private schools and property owners were specifically told to ignore any other levy notices and pay only the official tenement rate to the UBA account provided .) In practice, ask your estate surveyor or council office for a formal demand notice, then pay by bank transfer (ABA or RTGS) to the council’s account and keep the receipt.   
   
• Exemptions/Reliefs: Rivers State law provides some exemptions (often for government and non-profits), but broad discounts (like Lagos’s pensioner relief) are not standard. For instance, public universities, primary schools, or charitable organisations may petition to be exempted, but ordinary residential owners have no guaranteed rebate. Always verify that you’ve been assessed correctly: confirm land area, building usage, etc. If you doubt the accuracy, you can request a reassessment through the Rivers State Board of Internal Revenue or appeal to a local tribunal, but appeals are not as clearly defined as in Lagos.   
   
• Tips: Keep your receipts and registration (of payment and assessment). Port Harcourt authorities caution citizens not to pay any unsolicited taxes – only official tenement rate demands are valid. If billed in error (e.g. as a “commercial rate” when you’re an owner-occupier), raise it immediately with the council or IRS. Engaging a certified estate surveyor to verify your property value can help in disputes.   
   

Appeals and Savings Strategies  

To  reduce or appeal property taxes, follow these legal strategies:  

• Verify Valuation and Classification: Always review your tax assessment for errors. For Lagos LUC, ensure your property type (owner-occupied vs. rental/commercial) is correct. Recalculation shows this difference can be huge (owner-occupied is ~0.076% vs rental ~0.76% of value ). If you were over-billed (e.g. misclassified), collect evidence of your true status (lease agreement, rent receipts, etc.). In Abuja or Port Harcourt, similarly confirm acreage, usage, and check if any exemptions apply (schools, NGOS, etc.).   
   
• Appeal Procedurally: In Lagos, file a formal appeal within the stipulated period (~30 days). Prepare documentation (valuations, occupancy letters). For example, the Lagos LUC Law created an Appeal Tribunal precisely for disputes. In Rivers State, you may petition the State tax authority or pursue the matter through the State High Court if needed. In the FCT, options are limited, so it’s best to pay on time to avoid escalation, but you can still question any obvious miscalculation through the FCTA Land Department.   
   
• Use Professional Advice: Certified estate surveyors or tax consultants can audit your bills. They often catch cases where a property was over-assessed or where reliefs were omitted. For instance, if you qualify as a pensioner or PWD, insist on those deductions (in Lagos, these are explicit reliefs; in Rivers/Abuja, you may need to apply formally).   
   
• Pay Early for Discounts: Take advantage of any early-payment incentives. Lagos offers 15% off , which can save thousands of Naira. In Rivers or Abuja, early-payment schemes are not standard, but paying by deadline avoids penalties (and in Abuja, avoids title revocation).   
   
• Stay Compliant: Ultimately, legal compliance itself is a cost-saver. For Abuja, unpaid ground rent led to thousands of revoked titles ; in Rivers, unpaid rates can lead to court orders or liens. Timely payment prevents fines and legal costs. Always use official portals (Lagos LUC portal, FCTA-AGIS, RIRS online) to confirm you’ve settled your liability.   
   

By understanding each jurisdiction’s system, using official calculators/portals (e.g. Lagos LUC calculator,     AGIS for Abuja, Rivers IRS e-services), and invoking the reliefs or appeal rights available, real estate agents and landlords can optimise tax outcomes.  

Sources: Official state tax laws and announcements (Lagos LUC Law, FCT Land Use Act orders, Rivers State tax notices) and Nigerian financial news were used to compile rates, exemptions and payment procedures. These data-driven insights reflect the latest guidelines as of 2025.