The Lagos State Government has issued a fresh warning to property owners across the state to settle outstanding 2025 Land Use Charge obligations, signaling that enforcement actions against defaulters will begin soon.
The directive came as authorities announced the release of the 2026 Land Use Charge bills, urging property owners to take advantage of a 15 percent early payment discount before the enforcement window begins.
According to a statement from the Lagos State Ministry of Finance, the Land Use Charge remains a key revenue source used to fund critical infrastructure projects and public services across the state.
Authorities warn of enforcement action
In the statement signed by the Director of Public Affairs in the ministry, Adeleke Quadri, the government urged all property owners to clear their outstanding bills to avoid penalties and enforcement measures.
Officials noted that the release of the 2026 bills provides another opportunity for residents and property owners to fulfill their tax obligations promptly while benefiting from the early payment discount.
The government stated that enforcement against those who failed to settle their 2025 obligations would commence shortly.
Revenue funds key infrastructure projects
The state government emphasized that the Land Use Charge plays an important role in financing major development projects across Lagos.
According to officials, taxpayer contributions have supported several landmark infrastructure initiatives in recent years.
Among them are the Lagos Rail Mass Transit Blue Line and the Lagos Rail Mass Transit Red Line, two urban rail systems designed to reduce travel time and improve transportation within the state.
The government noted that funds generated through the Land Use Charge have also contributed to road construction and rehabilitation, expansion of healthcare facilities, improvements in education infrastructure and strengthening of security operations across Lagos.
Authorities said these investments are part of ongoing efforts to improve the quality of life for residents while supporting the state’s rapid urban growth.
Government urges compliance from property owners
The Permanent Secretary of the Ministry of Finance, Tajudeen Mahmud, described the payment of the Land Use Charge as both a legal obligation and a civic responsibility.
According to him, the revenue generated through the charge directly supports the state’s development agenda.
He noted that each payment helps fund public infrastructure such as roads, hospitals, schools and environmental sanitation programmes.
Mahmud urged property owners to comply promptly with payment requirements in order to support the government’s long-term development vision for the state.
Sanwo-Olu administration focuses on megacity development
Officials also reiterated that the administration of Lagos State Governor, Babajide Sanwo-Olu remains committed to transforming Lagos into a modern and globally competitive megacity.
The government said sustained investments in infrastructure, transport systems, healthcare and security are central to achieving that objective.
Authorities added that improved tax compliance will help ensure the continuity of projects designed to enhance urban mobility, boost economic growth and attract investment into the state.
Multiple payment channels available
To make compliance easier for property owners, the government said several payment options are available.
Residents can settle their Land Use Charge through internet banking platforms, designated bank branches, USSD mobile payment services and Point of Sale terminals located at Land Use Charge offices.
The government also highlighted the availability of the Lagos Online Assistant WhatsApp platform and the Lagos Revenue Portal for digital payments.
Officials encouraged eligible property owners to take advantage of the 15 percent early payment discount by paying within the stipulated period.
Clarification on responsibility for payment
Authorities also reiterated that responsibility for paying the Land Use Charge lies with property owners and landlords, not tenants.
This position was previously clarified by the Lagos State Government in 2016 under the administration’s finance authorities, ending a long-standing debate between landlords and tenants over who should bear the tax burden.
With enforcement measures expected to begin soon, the state government urged property owners to fulfil their civic obligations and support ongoing efforts to sustain development and infrastructure expansion across Lagos.

