The Lagos State Government has officially released the 2026 Land Use Charge (LUC) bills, urging property owners across the state to settle their obligations promptly while taking advantage of a 15 percent early payment discount.
In a statement announcing the rollout, the government said the Land Use Charge remains a critical source of internally generated revenue used to finance infrastructure development and essential public services throughout Lagos.
Authorities also warned that enforcement actions against property owners who defaulted on their 2025 Land Use Charge payments will begin soon, signalling a renewed push to improve compliance.
According to the government, funds generated through the Land Use Charge play a major role in supporting the construction, maintenance and upgrade of public infrastructure, including roads, schools, hospitals and security systems.
Revenue from the tax has also helped deliver several major transportation projects such as the Lagos Rail Mass Transit Blue Line and the Lagos Rail Mass Transit Red Line, two urban rail corridors designed to improve mobility across the densely populated metropolis.
Officials said these projects are already reducing travel time and easing traffic congestion, while enhancing connectivity between different parts of the state.
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Beyond rail development, Land Use Charge revenue has also supported the construction and rehabilitation of key roads and bridges, expansion and modernisation of healthcare facilities, and strengthened security initiatives aimed at providing a safer environment for residents and businesses.
Speaking on the release of the 2026 bills, the Permanent Secretary of the Lagos State Ministry of Finance, Tajudeen Mahmud Alao, stressed the importance of property owners fulfilling their obligations.
He described the Land Use Charge as more than just a statutory tax.
“The Land Use Charge is not merely a statutory obligation; it is a civic responsibility that directly supports the growth and development of our state,” Alao said.
He explained that every payment made contributes to better road infrastructure, improved healthcare delivery, quality education, enhanced security and a cleaner environment, urging residents to support the state’s development agenda by paying promptly.
The government also reiterated that the initiative aligns with the broader development agenda of Governor Babajide Olusola Sanwo-Olu, whose administration aims to transform Lagos into a safe, resilient and globally competitive megacity.
Through sustained investment in infrastructure and deliberate policy implementation, the administration says it is working to promote sustainable development, attract investment and strengthen Lagos’ position as a leading hub for commerce and innovation in Africa.
The government encouraged eligible property owners to take advantage of the 15 percent early payment discount, describing timely compliance as an important contribution to the continued growth and transformation of Lagos.