
KOGI GOVERNMENT DISSOLVES GROUND RENT AND TENEMENT RATE INTO LAND USE CHARGE

Ododo
By Atojoko Mohammed
The Kogi State Government has dissolved two tax elements, namely Ground Rent and Tenement Rate, into Land Use Charge.
This was made known by the Executive Chairman of Kogi State Internal Revenue Service, Alhaji Sule Salihu Enehe, at the statewide sensitisation tour held in Anyigba, the Eastern Senatorial District of the State, on the Implementation of the Land Use Charge law, on Tuesday, July 15, 2025.
The Chairman, who was ably represented by the Service’s Director of Ministries, Departments and Agencies (MDAs), Hajia Hassana E. Salawu, said that the new Charge seeks to unburden the encumbrance surrounding multiple taxation as it is way lesser than the combination former two kinds of tax, and also paid once in a year.
The Chairman explained that the Land Use Charge gives room for Accurate assessment of property values for taxation purposes, Identification and registration of property in the State, Allocation of land for government projects and social amenities, Employment opportunities for enumerators from the District, and Creation of a reliable database on the property makeup of the State to inform decision-making.
He continued by stating that the tax obligation section of the Charge focuses on property used for lease and commercial purposes, while exempting; Property owned and occupied by religious bodies for public worship or religious education, Public cemeteries and burial grounds, Non-profit educational institutions and public libraries, Palaces of recognised traditional rulers, Community property like town-halls used for community meetings, Property owned and occupied by pensioners, Partial reliefs for physically challenged individuals and for properties used for charitable purposes.
The Chairman stated further that 40% of the tax collected will be allocated to the Local Governments, while the remaining 60% will be allocated to the State Government. He emphasised that the revenue generated will be used for infrastructure development, maintenance of the environment, and provision of adequate security.
The statewide sensitisation tour, which commenced on July 1, 2025, aims to educate stakeholders on the Land Use Charge law and promote compliance with the enumeration process.
The Ogohi Onu Anyigba, His Royal Highness, Alhaji Abu Shaibu Okolo, has expressed appreciation for the sensitisation module and promised to reach his subjects with the message.
