Plateau State's Land Use Charge is a state-level annual property tax under the Plateau State Property and Land Use Charge Law, 2021 (Gazette No. 3, Vol. 5, Jos, 10 September 2021) — distinct from Lagos's, Ogun's, Oyo's, Kano's, Ondo's, Enugu's, Edo's, Anambra's, Imo's, Kogi's, Kwara's, Kaduna's, Borno's, Abia's, and Niger's own state-level property taxes and from Nigeria's federal taxes — charged on land and buildings within Plateau State. It's TaxLane's sixteenth state-level calculator, and its fourth for Nigeria's North-Central region, after Kogi, Kwara, and Niger.
The Annual Charge Rate, Relief Rate, and Depreciation Rate schedules are all confirmed at government-source confidence, read page-by-page from the gazetted Plateau State Property and Land Use Charge Law, 2021 (the Gazette PDF is scanned with no text layer, so every figure was read via embedded-JPEG extraction, not OCR). No general exemption clause beyond the two Schedule 3 categories (Pensioner, State Government) was located in the sections read this run.
Plateau's Law computes one formula: rateable value (land area × your estimated land value per m², plus building area × your estimated building value per m² × a depreciation rate that depends on building age) multiplied by a relief rate and a charge rate. The charge rate depends on your property category: six categories carry a published rate from 0.076% up to 0.76%, and two categories (owner-occupied pensioners aged 60+, and State Government property) are fully exempt outright. The relief rate starts at a 40% General Relief every non-exempt property gets, then adds up to six further reliefs if they apply to you — disability, aged persons 70+, older properties, long owner occupation, non-revenue-generating government property, or non-profit partial relief, each self-attested independently — plus a flat 15% discount for paying within 15 days of your Demand Notice. Pick your property category above to see which fields apply, and select any reliefs or the early-payment toggle that apply to you.
It estimates Plateau State's Land Use Charge under the Plateau State Property and Land Use Charge Law, 2021 (Gazette No. 3, Vol. 5, 10 September 2021) — a state-level annual property tax, distinct from Lagos's, Ogun's, Oyo's, Kano's, Ondo's, Enugu's, Edo's, Anambra's, Imo's, Kogi's, Kwara's, Kaduna's, Borno's, Abia's, and Niger's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's sixteenth state-level calculator, and its fourth for Nigeria's North-Central region, after Kogi, Kwara, and Niger.
Eight, all fixed in the Law's own Schedule 3 (Annual Charge Rate): Owner-Occupied Residential 0.076%, Industrial Premises of Manufacturing 0.256%, Residential Property (Owner and 3rd Party) 0.256%, Residential Property (without Owner in Residence) 0.76%, Commercial Property 0.76%, and Vacant Properties/Open Empty Land 0.076% — plus two categories the same Schedule marks fully exempt outright: Owner-Occupied Pensioner's Property (60+) and State Government Properties.
A single flat 15% off, if you pay within 15 days of receiving your Demand Notice (Schedule 2 item 3) — a yes/no toggle, not a tiered schedule like Kogi's own three-level discount.
A 40% General Relief applies to every non-exempt property as a floor, with no eligibility gate. Six further reliefs can stack on top of it, each self-attested independently: Persons with disability (10%), Aged Persons 70+ (10%), Property age 25+ years (10%), Long occupation by owner 12+ years (5%), Federal or other State Government property that doesn't generate revenue (20%), and Non-profit-making property, partial relief (20%). These add on top of the 40% floor and the early-payment discount; if your selections would push the total past 100%, this calculator floors your charge at ₦0 rather than a negative number.
Ten five-year age bands, all published in the Law's own Schedule 4 (Depreciation Rate): 1% for a building 0–5 years old, stepping down by 0.1 percentage points every five years to 0.1% for a building 46–50 years old. The Law is silent on buildings older than 50 years, so this calculator floors any older building at the last published rate (0.1%), the same treatment Kogi's own age-based depreciation table uses for its own oldest band.
The Law's formula multiplies land area and building area by per-square-metre neighbourhood benchmark values that only an Assessor determines — no published per-neighbourhood rate table was found anywhere reachable, the same gap every prior full-estimator state LUC calculator in this series has hit. Enter your own honest estimate instead; your result may not match the state's own assessment.
The Law sets a ₦5,000 minimum charge (Schedule 2 item 5), stating no liable property should pay less than that "irrespective of any Relief granted." This calculator raises any computed amount below it to ₦5,000.
A tiered surcharge under Section 31: 15% of the Charge if you're 90–120 days overdue (measured from your Demand Notice's stated payment window), 20% at 121–180 days, and 25% at 181–365 days; enforcement (distrain or civil action) becomes available after 135 days overdue once three Warning Notices have been delivered at least 45 days apart. This calculator discloses the figures but doesn't compute them — it has no way to know your Demand Notice date.
Only the two categories Schedule 3 itself marks exempt: Owner-Occupied Pensioner's Property (60+) and State Government Properties. Unlike several sibling states in this series (e.g. Kogi's Section 12(1)), no standalone general-exemption clause for religious bodies, cemeteries, libraries, or traditional-ruler palaces was found in the sections of the Law read for this calculator — if a future pass locates one, it will ship as its own fast-follow.
Yes, it's free with no account needed. Calculations run on your device and are never sent to a server — except the optional voice-input feature on amount fields, which sends your speech to your browser's own speech-recognition service to convert it to text.
No — for guidance only, not tax advice.
Sourced from the Plateau State Property and Land Use Charge Law, 2021's own Schedule 1, Schedule 2, Schedule 3, and Schedule 4 — see full citations →