Enugu State's Land Use Charge is a state-level annual property tax under the Land Use Charge Law, 2016 (as amended in 2017) — distinct from Lagos's, Ogun's, Oyo's, Kano's, and Ondo's own state-level property taxes and from Nigeria's federal taxes — charged on land and buildings within Enugu State.
TaxLane can't compute your Enugu Land Use Charge bill in naira: Section 7(1) sets a Lagos-shaped formula, but every one of its four inputs — Mill Rate, Land Value, Building Value, and Property Code Rate — is left to administrative revision with no published rate notice found anywhere, including ESIRS's own site — so this page only checks exemption eligibility and calculates the late-payment penalty from a bill you already have.
Enugu's Law sets no published rate for its own formula — Section 7(1) computes the charge from a Mill Rate, Land Value, Building Value, and Property Code Rate, but none of the four are gazetted or published anywhere reachable, including ESIRS's own site. What is fixed: the six Section 9(1) exemption categories plus a separate discretionary-relief power (Section 9(2)) for the Governor's-Gazette-notice, sports/recreation, and charitable/benevolent categories, and a late-payment penalty under Section 22(1) — your charge increases by 10% between 45 and 75 days late, 20% between 75 and 105 days late, and 30% between 105 and 135 days late, measured from your demand notice's due date. Pick a category above to check likely exemption, or enter a bill you've already received to work out your penalty.
It checks likely exemptions against the Enugu State Land Use Charge Law, 2016 (as amended in 2017) and calculates the late-payment penalty on a bill you've already received — not a computed naira estimate of what you owe. Enugu's own charge rate isn't published anywhere, so TaxLane can't build a bill calculator the way it does for Lagos, Oyo, or Kano.
Section 7(1) of the Law sets a Lagos-shaped formula, but every one of its four inputs — Mill Rate, Land Value, Building Value, and Property Code Rate — is left to administrative revision with no published rate notice found anywhere, including ESIRS's own site. Without a published rate to compute against, any naira figure TaxLane produced would be fabricated, so this page only checks exemption eligibility and calculates a late-payment penalty from a bill you already have.
Six categories are fully exempt under Section 9(1): property owned and occupied by a religious body and used exclusively for public worship or religious education; cemeteries and burial grounds; registered non-profit educational institutions certified by the Commissioner for Finance; property used as a public library; the official palace of a recognized Igwe; and any property the Governor specifically exempts by Gazette notice. A separate discretionary relief (Section 9(2)) can reduce or waive the charge for non-profit sports/recreation property or charitable/benevolent-purpose property owned by any tier of government or a non-profit — that one isn't a fixed yes/no, so check with ESIRS if you think it applies.
Section 22(1) sets exact bands measured from your demand notice's due date: 10% if you're 45–75 days late, 20% if you're 75–105 days late, and 30% if you're 105–135 days late. Pay within 45 days and no surcharge applies. Past 135 days unpaid, the property becomes liable to receivership under Sections 22(2)-(4), which requires a High Court judge's warrant before it can be executed — contact ESIRS directly rather than relying on this page alone at that point.
Yes, it's free with no account needed. Calculations run on your device and are never sent to a server.
No — for guidance only, not tax advice.
Sourced from the Enugu State Land Use Charge Law, 2016's own exemption and penalty sections — see full citations →