Lagos Launches Online Platform for Diaspora Land Use Charge Appeals
The Lagos State Government has introduced a new online platform that allows property owners in the Diaspora to resolve their Land Use Charge (LUC) complaints remotely, eliminating the need for physical appearances.
According to a statement shared on the state’s official Facebook page on Wednesday, the platform will be available from October 8 to 28, 2025, and will enable property owners living abroad to schedule and attend virtual resolution sessions through the Land Use Charge Assessment Appeal Tribunal (LUCAAT).
“The Lagos State Government, through the Land Use Charge Assessment Appeal Tribunal (LUCAAT), has made it easier for property owners in the Diaspora to resolve Land Use Charge complaints or concerns — no travel required! From 8th to 28th October 2025, you can schedule a remote resolution session from anywhere in the world,” the statement read.
Simplified, Secure, and Stress-Free Process
The new platform is designed to make it easier for Nigerians abroad to address LUC assessment issues without the inconvenience or cost of travelling back to Nigeria.
Participants can access the LUCAAT platform to initiate the process by providing essential details such as:
- Demand Notice Number
- Name and Email Address
- WhatsApp Number
- Property Usage Type
The platform accommodates various property categories including:
- Owner-Occupied (Residential Property)
- Owner and Third-Party Occupied (Residential Property)
- Third-Party Only (Without Owner in Residence)
- Commercial Property (Used by Occupier for Business Purposes)
- Vacant Property
- Open Empty Land
- Agricultural Land
Property owners must also state the nature of their complaint and agree to the tribunal’s dispute resolution terms before participating in the virtual sessions.
Understanding the Lagos Land Use Charge (LUC)
The Land Use Charge (LUC) is an annual property levy imposed by the Lagos State Government. It consolidates ground rent, tenement rate, and neighbourhood improvement charges into a single tax, making property taxation more streamlined and efficient.
Under the Lagos State Land Use Charge Law 2020, all property owners, including lessees with leases of 10 years or more and recipients of rental income, are required to pay the charge. The law also applies to owners of vacant land within the state.
Typically, property owners receive Land Use Charge Demand Notices from authorised government officers, though they may also obtain them via email or directly at LUC offices.
Exemptions and Eligibility
Certain property categories are exempt from paying the Land Use Charge. These include:
- Properties owned and occupied by pensioners
- Public libraries and non-profit cemeteries
- Palaces of Obas and Chiefs
- Religious properties used exclusively for worship or educational purposes
To qualify for an exemption, eligible property owners must apply through the Lagos State Commissioner for Finance with the required supporting documents.
Revenue Significance and Digital Innovation
The LUC remains a key revenue source for the Lagos State Government. In 2024, the state projected ₦700 million in revenue from the charge and had already generated ₦300 million by April of that year.
The introduction of remote resolution sessions demonstrates Lagos State’s continued commitment to digital transformation and citizen accessibility, particularly for Nigerians living abroad who face logistical challenges in managing property-related issues.
This new digital initiative not only simplifies the appeals process but also reinforces Lagos’s position as a leader in e-governance and tax administration innovation in Nigeria.
