Rating Administration In Nigeria (A Case Study Of Nnobi In Idemili South LGA In Anambra State)

Project and Seminar Material for Estate Management

Rating Administration In Nigeria (A Case Study Of Nnobi In Idemili South LGA In Anambra State)


Property rating in Nigeria is a major contribution of knowledge in the area of rating administration in Nigeria has not been accorded the priority it deserves as an important item of re venue for local government authorities which rely mainly on funds from the federation account.

In developed countries of the world, local government authorities depend to a large extent on the revenue from property rating to finance their programmers.

Because most local governments are cash strapped and indigent. They find it almost impossible to function efficiently most of them have no deeply entrenched viable revenue base.

This thesis proffers solution to the problems in order to solve the perennial shortage of skilled manpower in rating administration.

Chapter One


1.1 Introduction

Property Rating is also called local taxation; it can be described as levies imposed by local governments on owners or occupiers or users of landed property. In Nigeria the owners of landed property are taxed while in the United Kingdom the occupiers are taxed.

The purpose of rating valuation is to arrive at a figure termed ratable value on which rates are levied upon the rate payer at so much in the naira in order to defray the expenses of the local government.

In Nigeria proceeds from property rates are expected to be used for specific projects like water supply, refuse disposal, street lighting community halls, roads and markets and maintenance of infrastructural facilities at local levels.

This thesis aims at reviewing rating administration in Nnobi, in Idemili South local government area in Anambra State.

1.2 Background of the Study

It was difficult not to see the local government groaning under it liabilities while little or nothing was coming in from the Federal and State government the fourth Republic took a turn for the worse for local governments with the zero allocation syndromes. It behooves local governments; therefore generate their own revenue to maintain their sustainability.

This study looks into the present system of administration of property rating in local government.

1.3 Statement of Problem

A study of this nature can be all encompassing but this particular one seeks to look at all the statements made in favour and against property rating in Nnobi Idemili South Local Government Area.

Supporters of the system say administration and implementation has been the bane of its failure.

The unsatisfactory state of affairs is looked at to improve on this service. The problems I wish to solve in this research work are:-

  1. Personnel problems
  2. Ignorance and landlord’s absenteeism
  3. Lack of adequate materials
  4. Lack of proper records
  5. Lack of interest towards Rating
  6. Poor Street naming and housing numbering.

1.4 Objectives of the Study

  1. To examine the administration machinery in Idemili South Local Government Area.
  2. To make comparative analysis of the revenue sources in Idemili South Local Government Area with other local government areas.
  3. To evaluate the performance of the rating system and practice, and see if it can be make better.
  4. To make recommendations as to better ways of administering property rating.
  5. The procedure for the implementation of rating the system.
  6. To identify some of the problems that are militating against effective and efficient property rating in Idemili South Local Government Area.

1.5 Scope of Study

This study is a result of the inspection of hereditament in three of the fourteen (14) zones in Idemili South Local Government Area.

For cost and time constrains, a sample of the three zones covered the fourteen is taken as a guide in the analysis of the revenue pattern of Idemili south Local Government Area better machinery has been put in place to collect the rate. As the dividends of democracy began to reach the people in the form of good roads, electricity supply, security, etc. the property owners/occupier are normally compelled to pay their rates.

Without rating administration there will be problems on arriving at a figure termed to be levied on people.

1.6 Significance of the Study

This study will highlight grounds for reforms in current property rating administration system in the state.
It will also advice on how to make the system and practices of property rating in Idemili south Local Government Area.

More effective and efficient and eliminate the current dependence on Federal Allocation which these days are unreliable and insufficient.

Idemili South local Government Authority in particular and other local government departments charged with rating administration responsibility are equally to benefit from this study.

1.7 Limitations of Study

The cost of carrying out a study over a larger area was a major limitation to this study.

Even though the researcher had undertaken filed studies of three zones, access to the others would have been possible if the funds were available.

Chapter Five

Summary of Finding, Recommendations and Conclusion

5.1 Summary of Finding

Form the data presentation and analysis the following specific findings were made.

  1. That the machinery and procedure for rating administration in Idemili South Local Government Area is not effective. This is because the rating administration unit of the local government lacks professionally qualified staff to effectively and efficiently administer rating in the local government. The absence of qualified Estate surveyors and valuers in the rating unit of the local government makes difficult the activities of the unit.
  2. That property owners connive with revenue collectors to defraud local government of revenue by sharing the surcharge for late payment with the revenue staff, the use of non – estate surveyors and valuers as agents in tenement rate collection has worsened the situation.
  3. The continued widening of percentage difference between the projected revenue and the actual revenue collected shows that the rating administrative unit should work hard.

5.2 Recommendation

In this ear of dividing Federal Government revenue allocation and increasing public expenditure, property rates cannot be ignored.

The study is therefore of the opinion that rating administration should be made more effect and efficient in the following ways.

  1. Since rating administration cannot function properly without good organization, this study recommends that professionally qualified staff be employed to man the administration of tenement rates in the local government areas. This is because successful organization of any programme requires the application of proper administration technique by capable hands within the framework of sound organization.
  2. Furthermore, this study recommends that property owners that are rate defaulters should be sued to court as soon as the amount exceed a certain figure or a specified number of years.
  3. Qualified Estate surveying firms should be used for more effective and efficient rating administration.
  4. The staff of the tenement rating unit should be allowed the opportunity of in-service training for their staff to improve on their knowledge and qualification. They should also be sponsored to relevant seminars, conferences, and symposia.
  5. There should be proper street naming and numbering for easy identification of prosperities. This will help the rate collectors and other staffs of the rating unit in the sub-charge of their obligations.
  6. Transparency in the method of assessment and administration will remove the present apathy and lack of confidence on rate payers.
  7. The local government should embark on vigorous public enlightenment programmes to educate the public on the principles as well as economic, social and political justification of property rates. This way, the present apathy will be eliminated.

5.3 Conclusion

This study (presented in the main pictures the processes involved in property rating ministration and problems encountered in the entire exercise as experienced y the researcher.

It is believed that the recommendations made in this study would appreciably ensure a more hitch free rating valuation exercise. The study also concludes that property rating administration in Idemili South has not performed so well and its administration be given to qualified Estate surveyors and valuers who are professionally equipped for grater returns.

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