Nigerian Estate Surveyors Accuse State Governments of Usurping Local Authority on Property Taxes
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The Nigerian Institution of Estate Surveyors and Valuers (NIESV) has raised concerns over what it describes as the encroachment of state governments on local councils’ authority to collect property taxes, warning that this trend undermines financial autonomy at the grassroots level.
The issue was spotlighted during the 31st Annual John Wood Ekpenyong Memorial Lecture, which coincided with the 2025 Fellows’ Induction Ceremony of the NIESV, held at Eko Hotels & Suites, Victoria Island, Lagos.
Emma Wike, a former president of NIESV and principal partner at Emma Wike & Partners, criticised the growing practice of state governments assuming control of property taxation, a responsibility constitutionally designated for local governments.
“Unfortunately, the administration of tenement rates in Nigeria has not been very successful. We are actually losing it for reasons I consider fundamental,” Wike said. “Although there is a constitutional basis for the tenement rate, we need to address the situation in states like Lagos, Ogun, Kaduna, and Anambra, which have enacted the Land Use Law and adopted the Land Use Charge. Under these laws, state governments have taken over the authority and responsibility of local governments by collecting property taxes or tenement rates.”
Wike argued that this shift represents a clear case of power usurpation, regardless of the revenue-sharing arrangements agreed upon between state and local governments. He stressed the importance of financial independence for local councils to fulfil their role in grassroots development, noting that the federal and state governments alone cannot drive growth across every community.
“Local governments were established to bridge this gap and provide services and amenities in both rural and urban areas as outlined in the Local Government Reform of 1976,” he said. “These services are meant to be funded by income from tenement rates and other local revenue sources. With growing responsibilities, local governments must operate with optimal efficiency to meet the increasing needs of their residents.”
Wike pointed to a recent Supreme Court ruling affirming local government autonomy as a turning point, suggesting that expectations from local councils will rise as they become more accountable to their communities. He emphasised that property rating is a critical revenue source for local councils, and effective administration is necessary to drive economic growth and development.
During the event, Victor Alonge, President and Chairman of the NIESV Council, addressed the newly inducted Fellows, urging them to uphold professional ethics and contribute positively to the institution.
“As Fellows of this noble profession, you are expected to demonstrate competence, ethical standards, integrity, and absolute loyalty to the Institution,” Alonge said. “You are obligated to uphold the profession’s ethics, defend its Constitution, and practice in a manner that brings honour to the profession.”
He encouraged the inductees to engage actively in the institution’s activities at both national and branch levels while continuously seeking professional development through training and upskilling.
Alonge highlighted the opportunities provided by digital transformation, urging the Fellows to leverage technology to make impactful contributions to the profession and the broader community.
The ceremony concluded with the induction of 147 Fellows, celebrated for their commitment to service, integrity, and excellence in the field of estate surveying and valuation.
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