Land Use Charge (LUC) is an Ekiti State Property Tax backed by the Ekiti State Land Use Charge Law, Law No 3 of 2013. LUC is a consolidation of Ground Rent, Tenement Rate and Neighbourhood Improvement Levy.

It was duly passed into law on 17th of October 2013. It is officially known as Ekiti State Land Use Charge Law No. 3 of 2013. Hence, this is not a new form of tax.

It is to provide for the consolidation of property and land-based charges and make provisions for the levying and collection of land use charge in Ekiti State and for connected purposes.

LUC shall be payable in respect of all real estate property situated in Ekiti State, which are either

1. A parcel of land or
2. A parcel of land with improvement except those exempted under the Law.

1. Owner of property
2. Lessee of property/ Tenant/ Occupier- who then looks up to the property owner for reimbursement from any money due to him/her.

Revenue collected from LUC forms an integral part of the fund utilized by the Ekiti State Government to provide the necessary social amenities and infrastructures for its populace. The revenue generated from LUC is shared between the State Government and all the 16 Local Government Areas of the State.

LUC is an annual tax.

1. A property owned and occupied by a religious body and purposely built and approved exclusively for public worship or religious education.
2. Public cemeteries and burial grounds.
3. A recognised and registered institution of educational or vocational studies certified by a Governor’s appointee who is an Executive Council member to be non-profit making.
4. Public libraries.
5. All official palaces of recognised Obas and Chiefs in the State; and
6. Any property specifically exempted by the Governor of Ekiti State by notice published in the State Government Official Gazette.

It is the responsibility of the tenant to ensure that the real owner pays accordingly. The Land Use Charge notice can be delivered to the owner or occupier or pasted on the building or affixed to any object in respect to an undeveloped land.

What determines the amount/rate to be charged on a real property depends on the location and the type of structure.

After assessment notice has been served. A person is expected to pay within 30 calendar days after the date of delivery of the Notice the amount stated on it at the bank or through any payment option on the Demand Notice.

In the Absence of the owner or the tenant to take delivery of notice the notice shall be posted on the property and shall be deemed sufficient delivery of the Notice.

1. Where a person who has received a notice fails to pay the amount within the period specified in the notice, the charge payable shall be increased by the following percentage.
   1. Between 45 calendar days and 75 calendar days-15%
   2. Between 75 calendar days and 105 calendar days-25%
   3. Between 105 calendar days and 135 calendar days - 40%
2. if payment is not made after 135 calendar days, the property shall be liable to receivership by the State or its appointed agent pending the recovery of all outstanding taxes, penalties and administrative charges on the order of a competent court of law.

A person may dispute an Assessment within ten (10) days of receiving the Demand Notice in writing stating the grounds of objection that the Collecting Authority should review and revise the assessment.

The administration of LUC is under the purview of the Ekiti State Internal Revenue Service.

Any person who:

1. refuses or neglects to comply with the provision of this Law when required to do so by the Collecting Authority; or.
2. prevents, hinders or obstructs any property Identification Officer or an Assessor in the course of his lawful duty; or.
3. removes from or damages or destroyed a property Identification plague or any property or building;

Take the Demand Notice to any of the banks to make payment or click on the link below to make payment onlineMake Payment Online

Take payment teller or proof of payment to the nearest Internal Revenue Service office to collect official receipt.

Please, visit Ekiti State Internal Revenue Service, Revenue House, (Formally Mutual House), Fajuyi Road, Ado-Ekiti. or Call the Help Desk on:

07045555137

07045555139