Kano State Land Use Charge na state-level annual property tax under di Land Use Charge (With Amendment) Law, 2017 (K.S. Law No. 4 of 2017) — e different from Lagos, Ogun, and Oyo own state-level property tax, and from Nigeria federal taxes. Unlike dat three, na sum of four components wey each get their own schedule: Ground Rent, Tenement Rate, Property Tax, and di Infrastructure Maintenance Charge.
All four schedules, di ten exemption categories, and di ₦2,000/plot/year Ground Rent minimum don confirm well-well from government source, dem read am direct from di gazetted Law own text. Wetin no fixed: your plot land area and Open Market Value na your own estimate, and whether di Ground Rent minimum dey apply outside Residential property na modeling decision wey dem flag, e no be confirmed legal fact — see di disclaimer below.
Kano Law add four components: Ground Rent (Schedule 1, ₦/m² of land area by property type and neighbourhood zone, dem floor am for ₦2,000/plot/year for Residential property), Tenement Rate (Schedule 2, percentage wey Local Government dey levy from your Open Market Value), Property Tax (Schedule 3, separate percentage wey State Government dey levy from dat same value), and di Infrastructure Maintenance Charge (Schedule 4, flat annual fee by property category and tier). No be every component dey apply to every property type — Institutional property no get Ground Rent row, and Agricultural, Institutional, and Recreation/Playground property no get Infrastructure Charge row — so dis calculator dey show every component figure, including ₦0 rows, so you go fit see why. Pick your property type above to see which fields apply, and select exemption if any apply.
Na Kano State own annual property tax under di Land Use Charge (With Amendment) Law, 2017 (K.S. Law No. 4 of 2017) — e separate from di federal taxes wey TaxLane other calculators dey cover, and e separate from Lagos, Ogun, and Oyo own state-level property tax. Unlike dat three, Kano Law define di charge as sum of four components wey each get their own schedule — Ground Rent, Tenement Rate, Property Tax, and di Infrastructure Maintenance Charge — no be one rate wey dem apply on one value.
Di gazetted Law schedule each component separately: Schedule 1 set Ground Rent by property type and neighbourhood zone (₦/m² of land area, with ₦2,000/plot/year minimum); Schedule 2 set Local Government Tenement Rate and Schedule 3 set State Government Property Tax, both as percentage of your property Open Market Value; and Schedule 4 set flat annual Infrastructure Maintenance Charge/Development Levy by property category. Your total Land Use Charge na di four add together — no be alternatives, and no be every component dey apply to every property type (Institutional property no get Ground Rent row, for example, and Agricultural/Institutional/Recreation property no get Infrastructure Charge row).
Ten categories don full exempt under Section 9(1): property wey religious body own/occupy for worship or non-profit religious education; public cemeteries and burial grounds; public libraries; official palace of recognized traditional rulers; property wey Governor don specifically exempt through Gazette notice; non-profit sports/recreation property; charitable or kindness-purpose property; small owner-occupier residential plot (50ft×75ft urban or 100ft×100ft rural); owner-occupier pensioner property; and owner-occupier property wey bankruptcy don confirm. Di small-plot exemption no dey apply if di property dey inside Government Reservation Area (GRA) or area wey Commissioner don mark as 'highbrow choice area', no matter di plot real size — and dem fit forfeit any exemption if di property use change to one wey no qualify.
KIRS own professional valuers dey set di official assessed figures wey dem dey use for real bills, but neither your plot exact land area nor im Open Market Value dey published anywhere for dis calculator to draw from — so e dey ask for your own honest estimate of each instead. Na dat one also mean say your result fit no match KIRS own assessment.
Yes — Schedule 1 item 34 trailing note set ₦2,000/plot/year minimum. Where dem place dis one inside di Law no clear well-well about which property types e cover, so dis calculator dey conservatively apply am to Residential Ground Rent only, no be Commercial, Industrial, Agricultural, or Recreation/Playground — confirm with KIRS if your calculated Ground Rent close to dis floor.
Yes, e free, no account dey needed. Di calculations dey run for your own phone or computer, dem no dey send am go any server.
No — na just guide, e no be tax advice.
E come from di Kano State Land Use Charge (With Amendment) Law, 2017 own Schedules 1-4 — see full citations →