Modupe Olalere
Lagos State has announced a new online tool designed to improve how Nigerians who live outside the country manage their Land Use Charge (LUC). This online tool will enable property owners residing overseas to pay their LUC online, transact complaints and appeals online, and eliminate costly, time-consuming trips home. Through the Land Use Charge Assessment Appeal Tribunal (LUCAAT), users worldwide can arrange virtual sessions between October 8 and October 28, 2025. This will mark a significant milestone in digital governance and engagement with diasporas.
According to Lagos officials, “Through the Land Use Charge Assessment Appeal Tribunal (LUCAAT), property owners in the Diaspora can now resolve Land Use Charge complaints or concerns—no travel required!”.
LUCAAT is at the forefront of technology, offering a platform to help resolve Land Use Charge disputes efficiently and risk-free, regardless of the parties’ locations. A property owner in the diaspora must only provide the following information: the Demand Notice Number, property classification (residential, commercial, unoccupied land, agricultural), and nature of complaint. After collecting the necessary information, they arrange an online meeting to discuss the case in real time with the authorities.
This technology’s use eliminates past obstacles such as expensive travel and prolonged delays, ensuring that properties continue to comply with regulations and that disputes are resolved efficiently from outside the country. “From 8th to 28th October 2025, you can book a remote resolution session from anywhere in the world,” the Lagos State Government stated to emphasise the convenience and accessibility.
The Lagos Land Use Charge: What It Entails for Property Owners
The Land Use Charge is an annual property tax that became effective under the Lagos State Land Use Charge Law of 2020. It replaces the former Ground Rent, Tenement Rate, and Neighbourhood Improvement Levy, consolidated into the Land Use Charge. The Land Use Charge applies to all property owners in Lagos State, whether they have leases of ten years or more or are landlords with rental income.
The type of property to be taxed is determined by its value in the marketplace. There is a low tax rate for owner-occupied residential properties, and commercial or industrial properties are taxed at a higher rate. For example, an owner-occupied residential property may be taxed at a very low rate of 0.0394; a commercial property will be assessed at approximately 0.394. A 15% discount is offered if compliance is made within the first 15 days after the assessment;. If they apply, some exemptions exist for particular groups (pensioners, religious organisations, etc.).
A selection of properties is exempted from this measure, specifically public libraries, pensioners’ care homes, palaces of traditional rulers, etc., but this exemption must be sought from the Commissioner for Finance. The State of Lagos had anticipated Land Use Charge income totalling more than N700 million for 2024, emphasising its fiscal importance.
Digital Payment Ecosystem and User Support for LUC
Lagos State has expanded its payment methods as part of its appeal platform, including online portals, banks, USSD codes, and WhatsApp chatbot support. The chatbot, LOLA, guarantees that the taxpayer’s questions are answered and payment is made transparently and efficiently. This multi-faceted payment method reduces the need for physical queues and improves revenue collection.
Previously, a traditional process to appeal LUC assessments required an in-person appearance, making it quite difficult for diaspora members. This new system has eliminated that process. Now, it allows users to engage directly online with government officials, upload documents, and address issues via video conference with a solution. Improved customer satisfaction, reduced administrative overhead, and prompt problem resolution are all benefits of the Scientific Minds approach.
Compliance Made Easier for Nigerians Abroad
The portal significantly reduces the likelihood of missed payments or penalties due to communication or distance issues. The system is so transparent that property owners can review their Demand Notices and express any concerns as a safeguard, still well before the penalties. Digital receipts provided upon payment will also offer a protective measure against fraud and/or errors for the taxpayer. The request is that all property owners in the diaspora sign up early and use the digital system to address those issues in October.
This technological advancement advances Lagos’ Smart City plan by increasing the effectiveness and inclusiveness of government service delivery. The portal demonstrates how innovation in the public sector can leverage digital engagement to reduce compliance barriers and enhance revenue administration.
Security and privacy become paramount as more services migrate online to portals and video conferencing. Lagos State has assured taxpayers that it has adopted robust cybersecurity measures to protect the platform’s personal data and financial transactions. Such security measures include encryption, multi-factor authentication, and secure document upload capabilities to prevent unauthorised access and safeguard against data breaches.
Users are encouraged to update their contact information regularly and promptly report suspicious activities on their accounts to ensure continuous protection.
Tips for Diaspora Property Owners
Register Early: Register as early as possible to maximize your online sessions with the Land Use Charge dispute resolution process and adhere to your scheduled appointments.
Stay Current with Details: Ensure your email and phone contact details are accurate so you can receive and respond to appeals and pay fees promptly.
Keep Records: Store and organise electronic records of correspondence, appeal letters, and payment receipts safely and efficiently to expedite future clarifications.
Utilise the Support Channels: For assistance in resolving technical or payment issues, use the LOLA chatbot and customer support.
Mark Your Calendar for Deadlines: Schedule your calendar and note the dates of the appeal session window and early payment discounts so you avoid incurring penalties.
Seek Professional Advice if Needed: For complex valuation disagreements or legal concerns, consult property tax experts knowledgeable in Lagos State regulations.
By implementing the recommendations listed above, Nigerians overseas can navigate the Land Use Charge program efficiently without spending a lot of money or incurring penalties and still achieve the objectives set by the Lagos government to help rebuild Lagos.