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Property Rating

Property Rating and Taxation is a process of assessing landed properties by qualified Appraisers/Valuers with the aim of billing and collecting rates from the occupiers or the owners of such assessed properties, depending on the enabling laws of the affected state. The current Nigerian Constitution confers the right to embark on property rating and taxation on the local government councils. It is presently relegated to the background as the local government councils pay more attention to their shares of Revenue Allocation from the Federation Accounts.

Rating and Taxation enhances the Internally Generated Revenue (I.G.R) of the Local Governments in addition to providing the following: employment opportunities, manpower development, easy enforceability and accountability due to fixity of landed properties as well as regularity of yearly collectible rates.