Land Use Charge ta Jihar Kogi haraji ne na property na shekara-shekara a matakin jiha a ƙarƙashin Dokar Kogi State Land Use Charge, 2024 (wadda aka buga a Gazette a ranar 13 ga Yuni, 2024) — daban da harajin property na jihohin Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, da Kwara, kuma daban da harajin tarayya na Najeriya — ana cajinsa akan fili da gini da ke cikin Jihar Kogi. Wannan shi ne calculator na goma na TaxLane a matakin jiha, kuma na farko don yankin Arewa ta Tsakiya.
An tabbatar da Sanarwar Ƙimar Haraji ta Shekara-shekara ta rukuni takwas, tebur na Ƙimar Rangwame, tebur na Ƙimar Depreciation, da mafi ƙarancin caji na ₦5,000 na ƙa'ida duk a matakin ingantacciyar majiyar hukuma, an karanta su kai-tsaye daga rubutun Dokar da aka buga a Gazette — cikakkiyar jerin Schedule da aka buga fiye da kowane calculator na LUC na jiha a wannan jerin har zuwa yanzu. Abin da ba a tsayar ba: fadin filinka da ƙimar fili/gini kowace murabba'in mita ƙiyasinka ne — babu wani tebur na ma'auni na unguwa da aka buga a ko'ina wanda wannan calculator zai iya amfani da shi, sai dai ƙimar da ƙwararrun masu tantance ƙima da Darakta-Janar ya naɗa suka saita.
Dokar Kogi tana lissafin tsari daya: ƙimar da za a caji haraji a kai (fadin fili × ƙimar fili da aka ƙiyasta kowace m², sannan a ƙara fadin gini × ƙimar gini da aka ƙiyasta kowace m² × ƙimar depreciation wadda ta danganta da shekarun gini) sannan a ninka da ƙimar ragi da ƙimar haraji. Ƙimar haraji tana danganta da nau'in property ɗinka: rukuni shida suna da ƙima da aka buga — daga 0.076% zuwa 0.76% — kuma rukuni biyu (gidan zama na fansho wanda mai shi ke zaune, shekara 60+, da property mallakin Gwamnatin Jihar Kogi) an keɓe su gaba daya. Ƙimar ragi tana farawa da 40% General Relief da kowane property mara-keɓewa ke samu, sannan a ƙara har zuwa ragi shida ƙari idan sun shafe ka — nakasa, tsofaffi shekara 70+, tsofaffin property, zama na dogon lokaci daga mai shi, property na gwamnati wadda ba ta samar da kudin shiga, ko rangwame na bangare mara neman riba, ba tare da wata shardin tsawon mallaka ba, sabanin na Imo — sannan a ƙara rangwame mai digiri har zuwa 15% don biyan kudi da wuri. Zaɓi nau'in property ɗinka a sama domin ganin wadanne fanni suka shafi, kuma zaɓi kowane ragi, matakin biyan kudi da wuri, ko dalilin keɓewa idan akwai wanda ya dace da kai.
Yana ƙiyasta harajin Land Use Charge na Jihar Kogi a ƙarƙashin Dokar Kogi State Land Use Charge, 2024 (wadda aka buga a Gazette a ranar 13 ga Yuni, 2024) — haraji ne na property na shekara-shekara a matakin jiha, daban da harajin property na jihohin Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, da Kwara, kuma daban da harajin tarayya na Najeriya. Wannan shi ne calculator na goma na TaxLane a matakin jiha, kuma na farko don yankin Arewa ta Tsakiya.
Takwas, duk an tsayar da su kai-tsaye a cikin Sanarwar Ƙimar Haraji ta Shekara-shekara ta 2024 na Dokar: Gidan zama wanda mai shi ke zaune 0.076%, Masana'antu (kera kayayyaki) 0.256%, Gidan zama (mai shi da wani na uku) 0.256%, Gidan zama (mai shi ba ya zaune a ciki) 0.76%, Kasuwanci 0.76%, da Fili wofi ko wanda ba a kula da shi ba 0.076% — sannan rukuni biyu da wannan Sanarwar ta yiwa alamar keɓewa gaba daya: Gidan zama na fansho wanda mai shi ke zaune (shekara 60+) da Property mallakin Gwamnatin Jihar Kogi.
Matakai uku, duk ana auna su daga ranar da ka karɓi Demand Notice (ba ranar da aka bayar ba): ragi 15% idan ka biya a cikin kwanaki 5, 10% a cikin kwanaki 15, ko 5% a cikin kwanaki 25. Sabanin ragi guda ɗaya mai ƙima, wadannan ba sa hadewa — za ka cancanci wanda ya dace da ranar biyan kuɗinka na ainihi, ba hada matakai uku ba.
40% General Relief tana shafar kowane property mara-keɓewa a matsayin mafi ƙaranci, babu wani sharadi. Ragi shida ƙari za su iya hadewa a kai, kowanne ana tabbatar da shi kai-tsaye ba tare da wata shardin mafi ƙarancin tsawon mallaka ba (sabanin na Imo mai shardin shekara 10): Nakasassu (10%), Tsofaffi shekara 70+ (10%), Shekarun property 25+ (10%), Zama na tsawon shekara 12+ daga mai shi (5%), Property na Gwamnatin Tarayya ko wata Jiha, wanda ba ya samar da kudin shiga (20%), da Rangwame na bangare, mara neman riba (20%). Wadannan suna ƙari a kan mafi ƙaranci na 40% da ragi na biyan kudi da wuri; idan zaɓinka zai wuce 100%, wannan calculator yana saita harajinka zuwa ₦0 maimakon lamba mara kyau.
Matakai goma na shekara biyar-biyar, duk an buga su a cikin tebur na Ƙimar Depreciation na Land Use Charge na wannan Gazette: 1% don gini mai shekara 0–5, yana raguwa da maki 0.1 kowace shekara 5 har zuwa 0.1% don gini mai shekara 46–50. Dokar ba ta ambaci gini mai shekara fiye da 50 ba, don haka wannan calculator yana saita ƙimar mafi ƙaranci (0.1%) ga duk wani gini mai tsufa fiye da haka, kamar yadda tebur na depreciation na Imo mai tushen shekaru ke yi ga rukuninsa na ƙarshe.
Tsarin Dokar yana ninka fadin fili da fadin gini da ƙimar ma'auni ta unguwa kowace murabba'in mita wadda kawai ƙwararrun masu tantance ƙima da Darakta-Janar ya naɗa ke saitawa — babu wani tebur na ƙima ta kowace unguwa da aka buga a ko'ina wanda za a iya samu, wannan shi ne irin gibin da kowane cikakken calculator na jihar LUC a wannan jerin ya taɓa fuskanta. Shigar da ƙiyasinka na gaskiya maimakon; sakamakonka fit a kasa daidaita da tantancewar jihar.
Rukuni bakwai an keɓe su gaba daya a ƙarƙashin Section 12(1): property mallakar kuma da wata ƙungiyar addini ke zaune a ciki, wadda ake amfani da ita don ibada ko ilimin addini na jama'a kawai; makabartu na jama'a da wuraren binne gawa; ilimi mara neman riba wanda aka yi wa rijista kuma Darakta-Janar ya tabbatar; dakin karatu na jama'a; duk wani property da Gwamna ya keɓe musamman ta hanyar sanarwar Gazette; fadojin Obas da shugabannin gargajiya da aka amince da su; da property na al'umma da ake amfani da shi don tarurruka da ayyuka kawai. Gidan zama na fansho wanda mai shi ke zaune (shekara 60+) da property mallakin Gwamnatin Jihar Kogi an keɓe su daban ta hanyar Sanarwar Ƙimar Haraji ta Shekara-shekara kanta, ba wannan sashe ba.
E — ₦5,000, kuma tebur na Ƙimar Rangwame na Dokar da kanta ya ce yana shafa "ko da wane rangwame aka bayar," ba tare da wata shakka ba, sabanin Schedule na biyu na Imo da kanta, wadda ta lissafa adadi mafi ƙarancin caji guda biyu daban-daban a jere ɗaya. Wannan calculator yana ɗaga duk wani adadi da aka ƙiyasta ƙasa da ₦5,000 zuwa wannan mafi ƙaranci, amma sai idan harajinka ya riga ya fi ₦0 — sakamako mara kowa ko mai cikakken keɓewa yana zama ₦0 maimakon a ɗaga shi.
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 Sanarwar Ƙimar Haraji ta Shekara-shekara, tebur na Ƙimar Rangwame, da tebur na Ƙimar Depreciation na Dokar Kogi State Land Use Charge, 2024 da kanta — duba cikakkun citations →