Welcome to Kogi Land Use Charge.

The Land Use Charge is backed by the Land Use Law which was introduced to harmonize all Land based rates and Property Charges (such as Tenement Rate, Ground Rent, Neighborhood Improvement Charge etc) which are usually collected by the State and Local Governments under one single charge for ease of administration.

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What is the Kogi State Land Use Charge?  
The Kogi State Land Use Charge (LUC) is a property-based tax imposed on property owners to support the provision of essential public services such as infrastructure, security, and urban development. It is governed by the Kogi State Land Use Charge Law, which consolidates all land-based taxes, including tenement rates, ground rent, and neighborhood improvement levies, into a single charge for ease of administration.


Who is Required to Pay?

All property owners and occupiers of land or buildings in Kogi State are required to pay the Land Use Charge annually. Property such as

Residential, commercial, industrial and mixed-use are required to make payment.

Residential

commercial

Industrial


mixed-use 


EASY PAYMENT 

Paying your Land Use Charge bills had been simplified and made very

easy and accessible using multiple and familiar channels. Make

 payment via the following methods:

  •   Pay Online
  •   Pay via POS
  •   Pay via any bank branch
  •   Pay via our agent


 

“ Land Use Charge forms an integral source of internally generated revenue for the Kogi State Government which is used for the provision of social-economic infrastructure and amenities for the general well-being of the citizens. ”


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We care about our senior citizens

Any property that is owned and occupied by individuals who are retirees from Federal, State, or Local Government establishments, as well as those from private organizations, and who are residents of the state, is now eligible for an exemption from the Land Use Charge. This exemption also applies to any person who has reached the age of sixty (60) years and has completely withdrawn from any form of business activity that generates remuneration. Such individuals, having dedicated their working years to public service or private employment, can now enjoy the benefit of this exemption, allowing them to focus on their retirement without the burden of additional financial obligations related to land use.