Ondo State Land Use Charge na state-level annual property tax under di Land Use Charge Law, 2014 — e different from Lagos, Ogun, Oyo, and Kano own state-level property taxes, and from Nigeria federal taxes — dem dey charge am on land and buildings wey dey inside Ondo State.
TaxLane no fit compute your Ondo Land Use Charge bill for naira: di Law leave di annual charge rate and di three value-zone boundaries completely to Commissioner notice wey dem dey re-gazette every year, and no such notice dey published anywhere — so dis page just dey check exemption eligibility and calculate late-payment penalty from bill wey you don already get.
Ondo Law no set rate, formula, or zone-boundary map inside im own text — Section 7 leave 'di annual charge rate' to di Commissioner for Lands, subject to Governor approval, dem go republish am by notice every year, and Section 25 three value zones (Base, Medium, High) dem classify di same administrative way, without published boundaries. Wetin fixed be: di seven Section 9(1) exemption categories plus separate Commissioner-for-Finance discretionary-relief power (Section 9(2)), and late-payment penalty under Section 23(1) — your charge go increase by 25% between 45 and 75 days late, 50% between 75 and 105 days late, and 100% between 105 and 135 days late, dem measure am from your demand notice due date. Pick category up to check likely exemption, or enter bill wey you don already receive to work out your penalty.
E dey check likely exemptions against Ondo State Land Use Charge Law, 2014 and e dey calculate late-payment penalty on bill wey you don already receive — no be computed naira estimate of wetin you owe. Ondo own charge rate no dey published anywhere, so TaxLane no fit build bill calculator di way e do am for Lagos, Oyo, or Kano.
Section 7 of di Law leave di annual charge rate completely to Commissioner for Lands, subject to Governor approval, dem go republish am by notice every year — and Section 25 three value zones (Base, Medium, High) dem draw am di same administrative way, without published boundary map. Neither di Law itself, ODIRS own site and FAQ, nor broad press search turn up current rate table or zone map wey we fit build estimator from.
Seven categories don full exempt under Section 9(1): property wey religious body own and occupy and dem dey use only for public worship or religious education; public cemeteries and burial grounds; registered non-profit educational institutions; property wey dem dey use as public library; official palace of recognized traditional rulers; property wey State Government own; and any property wey Governor specifically exempt by Gazette notice. Separate discretionary relief (Section 9(2)) fit reduce or waive di charge for non-profit sports/recreation property or charitable/kindness-purpose property wey any tier of government or non-profit own — dat one no be fixed yes/no, so check with ODIRS if you think say e apply. Dem go lose any exemption, pro-rated to di part of di year wey e no dey exempt, if di property use or occupier change (Section 10).
Section 23(1) set exact bands wey dem measure from your demand notice due date: 25% if you dey 45–75 days late, 50% if you dey 75–105 days late, and 100% if you dey 105–135 days late. Pay within 45 days and no surcharge go apply. Past 135 days wey e no pay, di property go fit dey seal and, per Sections 23(2)-(3), e fit go under receivership by Magistrate Court order — contact ODIRS directly instead of rely only on dis page at dat point.
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 Ondo State Land Use Charge Law, 2014 own exemption and penalty sections — see full citations →