Land Use Charge

The Land Use Charge is a levy on all landed properties and it is inclusive of ground rent, tenement rates and other levies due for land ownership. As long as you are a land user you need to pay LUC. LUC is due from all landed properties inclusive GRAs, Housing Corporation etc. The LUC revenue is used by the State Government to enhance infrastructures and social amenities in the State.

The property owner pays the Land Use Charge (LUC). However, Section 11 of the Land Use Charge Law 2012 provides for payment to be made by the occupier who is then empowered to look to reimbursement of the charge from the Property Owner.

Land Use Charge value is determined by the Land and Building Area, the Land and Building Value as well as the Usage of the property.

The Oyo State Land Use Charge Law, 2012 makes provision for the calculation of the LUC using the formula below:

LUC = M x [(LA x LV) + (BA x BV x PCR)]

Where:

• LUC = Annual amount of Land Use Charge in naira
• M = The annual charge rate expressed as a percentage of the assessed value of the property and which may, at the State Government’s discretion vary between owner-occupied residential property and commercial (revenue generating) property.
• LA = The area of the Land parcel in square meters.
• LV = The average value of a Land parcel in the neighborhood, per square meters in Naira.
• BA = The total developed floor area of building on the plot of Land in square meters, or the total floor area of apartment unit in a building where apartment has a separate ownership title.
• BV = The average value of medium quality buildings in the neighborhood, per square meters in Naira.
• PCR = The Property Code Rate for the building being of higher or lower value than the average buildings in the neighborhood and which also accounts for the degree of completion of construction of the building.
• (LA x LV) + (BA x BV x PCR) = The assessed value of the property.

A 15% discount on the 2022 LUC bill has been made available to anyone who pays their bill within 15days upon receipt of the bill.

All complaints on your LUC bill will be resolved timely by the OYSG dedicated team for complaints resolution. Your complaint can be submitted via the following channels:

• Phone: 0700 OYO LANDS (0700 696 52637)
• Email: lands@oyostate.gov.ng
• Visit: Room 4, Ministry of Lands, Housing & Urban Development, State Secretariat, Agodi, Ibadan

1. Your LUC bill will be delivered to you at your Property address.
2. You can visit Room 4, Ministry of Lands, Housing & Urban Development, State Secretariat, Agodi, Ibadan for collection of the Bill.
3. You can self-access & generate your LUC bill via www.lands.oyostate.gov.ng/self

Payment of LUC has been made simple with the use of a unique Payment Code on your bill. It is imperative that you insist on the use of your Payment Code for your payment to ensure your payment is properly captured and reconciled. You can make payment using the Payment Code on your bill through the following channels:

Online Payment

1. Visit http://pay.oyostate.gov.ng on a browser or scan the QR Code displayed on your bill;
2. If using a browser, enter your payment code once the site is active;
3. If scanning the QR Code on your bill, validate that Payment Code is same as on your bill;
4. Enter your name, email address and phone number;
5. Confirm the details displayed are for your bill and proceed to make payment using any of the below payment channels:
   
   

   Card Payment:

   • Select your preferred provider and the type of card you want to use for payment. Master card, Visa & Verve cards are all accepted.
   • Enter relevant details from your card.
   • Follow online instructions to complete payment.

Bank Transfer:

• Once you select the bank transfer option, the platform will generate a dedicated OYSG Wema Bank account number linked to your LUC bill for payment.
• Use your bank app and transfer the amount to be paid to the generated OYSG Wema Bank account number.

Approved Banks:

Present your Payment Code at any of the approved OYSG commercial banks. All First Bank, Sterling Bank, UBA and Wema Bank branches are now very conversant with the use of Payment Code for LUC bills payments.

POS Terminals:

Present your Payment Code at Room 4, Ministry of Lands, Housing & Urban Development, State Secretariat, Agodi, Ibadan or at the OYBIR offices of the 33 Local Governments in the State.

You can now make payment of your LUC bill in installments within the billing year. As long as you make use of your Payment Code when making each installment, all your installment payments will be captured and duly reconciled against your record.

No, all payments should be made through the various channels stated in "How to pay" above.

Yes. Since, Land Use Charge includes all land based rates.

Every Property Owner has a civic responsibility to pay their property tax on an annual basis. Necessary documents should be provided to prove that this civic responsibility has been discharged for those years. Otherwise, the Land Use Charge should be paid.