Land Use Charge ta Jihar Kano haraji ne na property na shekara-shekara a matakin jiha a ƙarƙashin Dokar Land Use Charge (With Amendment), 2017 (K.S. Law No. 4 of 2017) — daban da na Lagos, Ogun, da Oyo, kuma daban da harajin tarayya na Najeriya. Ba kamar wadancan ukun ba, jimillar ce ta abubuwa hudu masu nasu schedule daban-daban: Ground Rent, Tenement Rate, Property Tax, da Infrastructure Maintenance Charge.
An tabbatar da dukkan schedules hudu, rukunonin keɓewa guda goma, da mafi ƙarancin Ground Rent na ₦2,000/plot/shekara a matakin ingantacciyar majiyar hukuma, an karanta su kai-tsaye daga rubutun Dokar da aka buga a Gazette. Abin da ba a tsayar ba: fadin fili da Ƙimar Kasuwa ta Bude ƙiyasinka ne, kuma ko mafi ƙarancin Ground Rent ya shafi wajen Residential dalili ne da aka yiwa alama, ba tabbataccen gaskiyar doka ba — duba bayani a kasa.
Dokar Kano tana ƙara abubuwa hudu: Ground Rent (Schedule 1, ₦/m² na fadin fili bisa nau'in property da yankin unguwa, wanda aka ba shi ƙasa a ₦2,000/plot/shekara ga Residential), Tenement Rate (Schedule 2, kason da Local Government ke karba daga Ƙimar Kasuwa ta Bude), Property Tax (Schedule 3, wani kason daban da State Government ke karba daga wannan ƙimar), da Infrastructure Maintenance Charge (Schedule 4, kuɗin shekara-shekara tsayayye bisa nau'in property da matakinsa). Ba kowane bangare yake shafar kowane nau'in property ba — Institutional property ba shi da layin Ground Rent, kuma Agricultural, Institutional, da Recreation/Playground property ba su da layin Infrastructure Charge — saboda haka wannan calculator yana nuna adadin kowane bangare, har da layukan ₦0, domin ka ga dalili. Zaɓi nau'in property ɗinka a sama domin ganin wadanne fanni suka shafi, kuma zaɓi keɓewa idan akwai wanda ya dace.
Haraji ne na property na shekara-shekara na Jihar Kano a ƙarƙashin Dokar Land Use Charge (With Amendment), 2017 (K.S. Law No. 4 of 2017) — daban da harajin tarayya wanda sauran calculators na TaxLane ke rufewa, kuma daban da harajin property na jihohin Lagos, Ogun, da Oyo. Ba kamar wadancan ukun ba, Dokar Kano ta ayyana wannan haraji a matsayin jimillar abubuwa hudu masu nasu schedule daban-daban — Ground Rent, Tenement Rate, Property Tax, da Infrastructure Maintenance Charge — ba wata ƙima ɗaya da aka yi amfani da ita ga ƙima ɗaya ba.
Dokar da aka buga a Gazette ta tsara kowane bangare daban: Schedule 1 ta saita Ground Rent bisa nau'in property da yankin unguwa (₦/m² na fadin fili, tare da mafi ƙarancin ₦2,000/plot/shekara); Schedule 2 ta saita Tenement Rate ta Local Government kuma Schedule 3 ta saita Property Tax ta State Government, dukkansu a matsayin kaso na Ƙimar Kasuwa ta Bude ta property ɗinka; kuma Schedule 4 ta saita Infrastructure Maintenance Charge/Development Levy tsayayye ta shekara bisa nau'in property da matakinsa. Jimillar Land Use Charge ɗinka ita ce dukkan abubuwa hudu tare — ba zaɓuka daban-daban ba, kuma ba kowane bangare ke shafar kowane nau'in property ba (Institutional property, misali, ba shi da layin Ground Rent, kuma Agricultural/Institutional/Recreation property ba su da layin Infrastructure Charge).
Rukuni goma an keɓe su gaba daya a karkashin Section 9(1): property mallakar/da wata ƙungiyar addini ke zaune a ciki don ibada ko ilimin addini wanda ba na neman riba ba; makabartu na jama'a da wuraren binne gawa; dakunan karatu na jama'a; fadojin sarakuna da aka amince da su a hukumance; property da Gwamna ya keɓe musamman ta hanyar sanarwar Gazette; property na ƙungiyar wasanni/shakatawa wadda ba ta neman riba; property na dalili na taimakon jama'a ko kyauta; ƙaramin plot na mai-mallaka-kuma-zaune (50ft×75ft na birni ko 100ft×100ft na karkara); mai ritaya wanda ke zaune a gidansa; da property na mai-mallaka-kuma-zaune wanda fatarar kuɗi ta tabbata. Keɓewar ƙaramin plot ba ta shafi idan property yana cikin Government Reservation Area (GRA) ko wani wuri da Commissioner ya keɓe a matsayin 'yankin zaɓi mai daraja', ko da fadin plot ɗin ya cancanta — kuma ana iya soke ko wanne keɓewa idan amfanin property ya canza zuwa wanda bai cancanta ba.
Ƙwararrun masu tantance ƙima na KIRS ne ke saita adadin hukuma da ake amfani da su don ainihin lissafi, amma ba fadin fili ɗinka daidai ba ko Ƙimar Kasuwa ta Bude ɗinka an buga su a ko'ina wanda wannan calculator zai iya amfani da su — saboda haka yana neman ƙiyasinka na gaskiya na kowannensu maimakon. Wannan shi ne kuma dalilin da ya sa sakamakonka zai iya kasa daidaita da tantancewar KIRS.
Eh — bayanin da ke bayan Schedule 1 item 34 ya kafa mafi ƙarancin ₦2,000/plot/shekara. Wurin da aka ajiye wannan bayani a cikin Dokar ba shi da tabbaci game da wadanne nau'in property ya shafa, saboda haka wannan calculator yana amfani da shi ga Ground Rent na Residential kawai, ba Commercial, Industrial, Agricultural, ko Recreation/Playground ba — tabbatar da KIRS idan Ground Rent ɗinka da aka lissafta yana kusa da wannan mafi ƙaranci.
Eh, kyauta ne, ba a buƙatar account. Ana yin lissafi a na'urarka kai tsaye, ba a taɓa aika su zuwa server ba.
A'a — don jagora ne kawai, ba shawarar haraji ba.
An samo daga Schedules 1-4 na Dokar Kano State Land Use Charge (With Amendment), 2017 da kanta — duba cikakkun citations →