Anambra's Property and Land Use Charge (APLUC) is a state-level annual property tax under the Anambra Property and Land Use Charge Law, 2011 — distinct from Lagos's, Ogun's, Oyo's, Kano's, Ondo's, Enugu's, and Edo's own state-level property taxes and from Nigeria's federal taxes — charged on land and buildings within Anambra State.
TaxLane can't compute your Anambra Land Use Charge bill in naira: AIRS's own FAQ references "approved assessment rates" without ever stating a figure, and no rate percentage, formula, or table was found anywhere reachable, including AIRS's own site — so this page only checks whether a commonly-reported exemption category might apply and calculates the late-payment penalty from a bill you already have. The exemption category list itself comes from a single secondary legal-commentary source, not the gazetted Law or AIRS's own FAQ, so a match is only a possibly-exempt pointer, never a confident verdict.
AIRS's own FAQ confirms exemptions exist under the Law and that AIRS alone determines eligibility, but names none of the categories — the six categories this checker lists are a single secondary source's account (elawfirm.ng), not the gazetted Law text, so a match here only means the category is commonly reported, not confirmed. What is confirmed, verbatim from AIRS's own FAQ: a late-payment penalty of 2.5% per month for up to three months late, measured from your demand notice's due date, with further enforcement measures — including the appointment of a receiver — past three months unpaid. No early-payment discount is confirmed anywhere. Pick a category above to check whether it might apply, or enter a bill you've already received to work out your penalty.
It checks whether a commonly-reported exemption category might apply to your property under the Anambra Property and Land Use Charge Law, 2011 and calculates the late-payment penalty on a bill you've already received — not a computed naira estimate of what you owe. Anambra's own assessment rates aren't published anywhere, so TaxLane can't build a bill calculator the way it does for LagosOyoKanoEdo.
AIRS's own 2026 FAQ says property assessments use "the methodology prescribed under the Law and the approved assessment rates," but never states what those rates are — anywhere across 23 pages of otherwise-detailed procedural content. No rate percentage, formula, or table was found in the Law, AIRS's own site, or a broad press search. Without a published rate to compute against, any naira figure TaxLane produced would be fabricated, so this page only checks a commonly-reported exemption category and calculates a late-payment penalty from a bill you already have.
AIRS's own FAQ confirms exemptions exist under the Law but names none of the categories — eligibility is AIRS's own determination either way. The six categories this checker lists come from a single secondary legal-commentary source (elawfirm.ng), not the gazetted Law text or AIRS's own FAQ, so a match here is only a possibly-exempt pointer, never a confident likely-exempt verdict, and no match doesn't rule out a category or Gazette notice this list doesn't name. AIRS makes the final call either way.
AIRS's own FAQ states it verbatim: 2.5% per month for up to three months late, measured from your demand notice's due date — so 2.5% at one month, 5% at two months, and 7.5% at three months, banded by whole months rather than days since no day-to-month conversion is published. Past three months unpaid, the property becomes liable to further enforcement measures under the Law, including the appointment of a receiver, per the same FAQ — contact AIRS directly rather than relying on this page alone at that point. No early-payment discount is confirmed anywhere, including in AIRS's own FAQ, so this checker doesn't apply one.
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 Anambra Property and Land Use Charge Law, 2011 — see full citations →