Land Use Charge (LUC) is a property tax levied by the Lagos State Government on property owners. It combines three separate charges: tenement rate, ground rent, and neighborhood improvement levy. Paying this tax is mandatory for all property owners in Lagos, and failure to do so can result in penalties.

This guide explains how to pay the Land Use Charge in Lagos, including payment methods, penalties for non-compliance, and how to resolve disputes.

Steps to Pay Land Use Charge in Lagos

1. Receive Your Land Use Charge Bill

The Lagos State Government issues Land Use Charge notices to property owners annually. The bill is usually delivered to the property by Lagos State officials or can be obtained online. The bill contains:

• The Property Identification Number (PIN)
• The amount payable
• The due date for payment

If you do not receive a bill, you can check your Land Use Charge status online or visit the Lagos State Land Use Charge Office.

2. Confirm the Amount and Property Details

Before making payment, ensure that the details on the bill (such as property address and valuation) are correct. If there are discrepancies, you can request a correction at the Lagos State Land Use Charge Office.

3. Choose a Payment Method

There are multiple ways to pay the Land Use Charge in Lagos:

A. Online Payment

1. Visit the Lagos State Government’s Land Use Charge payment portal at https://lagos.ebs-rcm.com
2. Enter your Property Identification Number (PIN)
3. Verify the property details and the amount payable
4. Choose a payment option (bank transfer, debit card, or online payment gateway)
5. Complete the payment and download the receipt for reference

B. Bank Payment

1. Visit any designated commercial bank in Lagos
2. Request to pay Lagos State Land Use Charge
3. Provide your Property Identification Number (PIN)
4. Make the payment and collect a printed receipt

C. Physical Payment at Government Offices

You can also pay in person at any of the Lagos State Land Use Charge Offices across the state. Officials will guide you through the payment process.

4. Obtain a Payment Receipt

After making the payment, ensure you receive a payment receipt as proof of payment. The receipt will be required for future reference and in case of disputes.

5. Update Your Records

Keep a copy of your payment receipt and update your records with the Lagos State Government to avoid duplicate charges.

Penalties for Non-Payment

Failure to pay the Land Use Charge on time may result in:

• Accrued interest on unpaid taxes
• Seizure of property by the Lagos State Government
• Legal action leading to property forfeiture

To avoid these penalties, it is advisable to pay before the due date. Lagos State often offers discounts for early payments, so paying on time can also help you save money.

How to Resolve Land Use Charge Disputes

If you believe that the Land Use Charge bill is incorrect, you can:

1. Visit the Lagos State Land Use Charge Office
2. Submit a formal complaint with supporting documents
3. Request a reassessment of your property valuation
4. Follow up with the officials until the issue is resolved