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Incidence of land use charge law of Lagos state

Author: 
Akinsanya Ganiyu Moyosolu
Subject Area: 
Social Sciences and Humanities
Abstract: 

The Land Use Charge Law of Lagos state combined the three existing land taxes: the land rate, neighbourhood improvement charge and tenement rate with a view to generating more revenue for the provision of infrastructural services, and also to prohibit multiplicity of property taxes. The law stipulates that property owners are liable; meanwhile, economic theory suggests tax burden depends largely on elasticity of demand and supply. The paper sought the opinion of property owners and Estate Surveyors and Valuers in Lagos, Nigeria on the incidence of the Land Use Charge (LUC). Questionnaires were randomly administered on Estate Surveyors and Valuers and purposively on landlords. Data were analysed using descriptive statistics. Findings reveal that though property owners are statutorily liable, the respondents believe that LUC should be borne by both the property owners and tenants, and in most cases, the incidence of the tax has been shifted to tenants. The paper concludes that in any populated city like Lagos, where demand for real estate products is always on the rise, incidence of property tax irrespective of the position of the law may be unavoidably borne by tenants either partially or in whole.

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