Plateau State Land Use Charge na state-level annual property tax under di Plateau State Property and Land Use Charge Law, 2021 (Gazette No. 3, Vol. 5, Jos, wey dem gazette 10 September 2021) — e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, Kaduna, Borno, Abia, and Niger own state-level property tax and from Nigeria federal taxes — dem dey charge am on land and buildings wey dey inside Plateau State. Na TaxLane sixteenth state-level calculator, and e fourth calculator for North-Central region, after Kogi, Kwara, and Niger.
Di Annual Charge Rate, Relief Rate, and Depreciation Rate schedules don confirm well-well from government source, dem read am page-by-page from di gazetted Plateau State Property and Land Use Charge Law, 2021 (di Gazette PDF na scan wey no get text layer, so dem read every figure via embedded-JPEG extraction, no be OCR). No general exemption clause pass di two Schedule 3 categories (Pensioner, State Government) dem find for di sections wey dem read dis run.
Plateau Law dey compute one formula: rateable value (land area × di land value wey you estimate per m², plus building area × di building value wey you estimate per m² × depreciation rate wey depend on building age) multiply by relief rate and charge rate. Charge rate dey depend on your property category: six categories get published rate — from 0.076% reach 0.76% — and two categories (owner-occupied pensioners 60+, and State Government property) don full exempt straight. Relief rate dey start from 40% General Relief wey every non-exempt property dey get, e go add up to six more reliefs if dem apply to you — disability, aged persons 70+, older property, long owner occupation, non-revenue-generating government property, or non-profit partial relief, each one dem self-attest independently — plus flat 15% discount if you pay within 15 days you receive your Demand Notice. Pick your property category up there to see which fields apply, and select any relief or di early-payment toggle wey apply to you.
E dey estimate Plateau State Land Use Charge under di Plateau State Property and Land Use Charge Law, 2021 (Gazette No. 3, Vol. 5, 10 September 2021) — state-level annual property tax, e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, Kaduna, Borno, Abia, and Niger own state-level property tax and from Nigeria federal taxes. Na TaxLane sixteenth state-level calculator, and e fourth calculator for North-Central region, after Kogi, Kwara, and Niger.
Eight, dem fix everything direct inside di Law own Annual Charge Rate Notice (Schedule 3): Owner-Occupied Residential 0.076%, Industrial Premises of Manufacturing 0.256%, Residential Property (Owner and 3rd Party) 0.256%, Residential Property (without Owner in Residence) 0.76%, Commercial Property 0.76%, and Vacant Properties/Open Empty Land 0.076% — plus two categories wey di same Notice mark as full exempt straight: Owner-Occupied Pensioner's Property (60+) and State Government Properties.
One flat 15% off, if you pay within 15 days you receive your Demand Notice (Schedule 2 item 3) — na yes/no toggle, no be three-tier schedule like Kogi own.
40% General Relief dey apply to every non-exempt property as floor, no eligibility gate at all. Six more reliefs fit stack on top am, each one dem self-attest independently: Persons wey get disability (10%), Aged Persons 70+ (10%), Property age 25+ years (10%), Long occupation by owner 12+ years (5%), Federal or other State Government property wey no dey generate revenue (20%), and Non-profit-making property, partial relief (20%). Dis ones dey add on top di 40% floor and di early-payment discount; if your selections go push di total pass 100%, dis calculator go floor your charge for ₦0 instead of negative number.
Ten five-year age bands, dem publish all of dem for di Law own Schedule 4 (Depreciation Rate): 1% for building 0–5 years old, e go step down by 0.1 percentage points every five years reach 0.1% for building 46–50 years old. Di Law no talk anything about building wey pass 50 years, so dis calculator go floor any older building for di last published rate (0.1%), same treatment Kogi own age-based depreciation table dey use for im own oldest band.
Di Law formula dey multiply land area and building area by per-square-metre neighbourhood benchmark value wey only professional valuer fit set — no published per-neighbourhood rate table dem find anywhere reachable, na di same gap every full-estimator state LUC calculator for dis series don hit before. Enter your own honest estimate instead; your result fit no match di state own assessment.
Di Law fix ₦5,000 minimum charge (Schedule 2 item 5), e say no liable property suppose pay less than dat "irrespective of any Relief granted." Dis calculator go raise any computed amount wey dey below am go ₦5,000.
Tiered surcharge under Section 31: 15% of di Charge if you don pass 90–120 days, 20% at 121–180 days, and 25% at 181–365 days; enforcement (distrain or civil action) go dey available after 135 days overdue once dem don deliver three Warning Notices, each one at least 45 days apart. Dis calculator dey disclose di figures but e no dey compute dem — e no get way to know your Demand Notice date.
Na only di two categories wey Schedule 3 itself mark as exempt: Owner-Occupied Pensioner's Property (60+) and State Government Properties. Unlike some sibling states for dis series (e.g. Kogi own Section 12(1)), no standalone general-exemption clause for religious bodies, cemeteries, libraries, or traditional-ruler palaces dem find for di sections of di Law wey dem read for dis calculator — if dem find one later, e go come as im own fast-follow.
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 Plateau State Property and Land Use Charge Law, 2021 own Schedule 1, Schedule 2, Schedule 3, and Schedule 4 — see full citations →