Ondo State's Land Use Charge is a state-level annual property tax under the Land Use Charge Law, 2014 — distinct from Lagos's, Ogun's, Oyo's, and Kano's own state-level property taxes and from Nigeria's federal taxes — charged on land and buildings within Ondo State.
TaxLane can't compute your Ondo Land Use Charge bill in naira: the Law delegates the annual charge rate and the three value-zone boundaries entirely to a Commissioner's notice re-gazetted every year, and no such notice is published anywhere — so this page only checks exemption eligibility and calculates the late-payment penalty from a bill you already have.
Ondo's Law sets no rate, formula, or zone-boundary map in its own text — Section 7 delegates 'the annual charge rate' to the Commissioner for Lands, subject to the Governor's approval, republished by notice each year, and Section 25's three value zones (Base, Medium, High) are classified the same administrative way, with no published boundaries. What is fixed: the seven Section 9(1) exemption categories plus a separate Commissioner-for-Finance discretionary-relief power (Section 9(2)), and a late-payment penalty under Section 23(1) — your charge increases by 25% between 45 and 75 days late, 50% between 75 and 105 days late, and 100% 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 Ondo State's Land Use Charge Law, 2014 and calculates the late-payment penalty on a bill you've already received — not a computed naira estimate of what you owe. Ondo'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 of the Law leaves the annual charge rate entirely to the Commissioner for Lands, subject to the Governor's approval, republished by notice each year — and Section 25's three value zones (Base, Medium, High) are drawn the same administrative way, with no published boundary map. Neither the Law itself, ODIRS's own site and FAQ, nor a broad press search turned up a current rate table or zone map to build an estimator from.
Seven 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; public cemeteries and burial grounds; registered non-profit educational institutions; property used as a public library; official palaces of recognized traditional rulers; property owned by the State Government; 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 ODIRS if you think it applies. Any exemption is lost, pro-rated to the non-exempt part of the year, if the property's use or occupier changes (Section 10).
Section 23(1) sets exact bands measured from your demand notice's due date: 25% if you're 45–75 days late, 50% if you're 75–105 days late, and 100% if you're 105–135 days late. Pay within 45 days and no surcharge applies. Past 135 days unpaid, the property becomes liable to sealing and, per Sections 23(2)-(3), receivership by Magistrate Court order — contact ODIRS 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 Ondo State Land Use Charge Law, 2014's own exemption and penalty sections — see full citations →