No. However, if payment is made within 15 days of the delivery of the demand notice, a discount of 15% is applicable.

There is no reason why you should not have received your bill. Please forward all request for bills through the complaints interface on our website. Your requests and complaints can also be made through any of our hotlines or via email at the back of year 2016 bill.

All claims of late receipt of Land Use Charge demand notices are checked against our proof of delivery of such demand notices. Where this claim is verified in favour of the property owner, the property owner is reissued a new Land Use Charge demand notice which will enable him enjoy the discount available.

Yes. Since, Land Use Charge includes all land based rates.

For the purpose of Land Use Charge, properties are assessed individually. For any two similar properties, the physical appearance, aesthetic features and age will determine the property class rate (i.e. high, medium, and low) to be adopted in the valuation of the property, Another reason for charging different rates on any similar properties is the usage and status of occupation. It is noteworthy that property assessment is classified under 3 broad categories i.e Commercial, Industrial and Residential usages. Commercial properties generally attract a rate of 0.394% of the rateable value. Industrial and residential properties occupied by owner and third party(ies) are assessed at a rate of 0.132% of the rateable value.

A property solely occupied by the owner for residential purpose will be charged at a rate of 0.0394%.

Demand notices issued with arrears are reviewed against our proof of delivery of the land Use Charge demand notices on such properties for the previous year(s) for necessary correction. Such cases should be registered through the complaints interface of our website, or through our help lines or email address.

Payment is to be made once and in full. However amounts left unpaid are carried over to the following year with its penalty element.

No. There is a list of designated banks on the reverse side of your demand notice. It is also important to pay into the correct bank account as payment to wrong accounts invalidates payment. There are also other payment channels such as POS and online.

The Land Use Charge does not provide for installment payments particularly since 15% discount is granted for early payment. However, amounts left unpaid are carried over to the following year with their penaltie

Please pay this year’s assessment and visit our complaint office with proof of last year’s payment to effect reconciliation.

In order to expedite the update of your payment into our records, we request that you scan a copy of the teller and Lagos State Government receipt issued upon payment and email them to our address luc@lagosstate.gov.ng or text the details of payments to our designated hotlines.
These details should include: amount paid, Bank payment code, Name of Property owner and address of property paid for.

In a situation whereby the property owner received the Tenement rate demand notice and has made payment before receiving the Land Use charge demand notice for the first time, the amount paid should be deducted from the Land Use Charge (if the Land Use Charge is higher than the Tenement rate,) then pay the outstanding balance, All evidence of payment including payment of Tenement rate should be forwarded to our office.

However, where Land Use Charge demand notice is received before any of the consolidated charges i.e. tenement rate, ground rent and neighborhood improvement charges. Land use charge should be paid as it covers all these rates and charges. See section 22 of the Land Use Charge law, number 11 of 2001.

In instances such as these, please pay the assessed amount and then register your complaints through the complaints interface of our ’email: luc@lagosstate.gov.ng ‘ to inform us of your details.

3rd party refers to anyone other than the property owner who resides in the property. This also includes relatives of the property owner who are of taxable age.

This is a notice sent to property owners whose payment have not fallen within the penalty period but who have not paid their bills.

Please register your complaints through any of our customer service channels. However note that all claims of non receipt of First Demand Notice will be checked against our proof of delivery of all bills.

No. The cost of assessment is free to property owners.

There is no reason to engage the services of touts since all our communication channels are open, as we strive to maintain customer satisfaction.

Call any of the followinglines
+234-7080112233, +234-7080445566, +234-8055097722 to get the payer ID.

Kindly register your complaint through any of our customer service centre / nearest office/ help line/email address.

You should inform the seller to pay the LUC arrears. Where the seller however refuses to pay, the responsibility falls on you to pay promptly the arrears to avoid enforcement proceeding.