The Nigerian Institution of Estate Surveyors and Valuers has asserted that state governments are usurping local government’s control over property taxes.

The body made this assertion at the 31st Annual John Wood Ekpenyong Memorial Lecture, which coincided with the 2025 Fellows’ Induction Ceremony of the Nigerian Institution of Estate Surveyors and Valuers, recently held at Eko Hotels & Suites, Victoria Island, Lagos.

A former president of the Nigerian Institution of Estate Surveyors and Valuers and the principal partner at Emma Wike & Partners, Emma Wike, said promoting financial autonomy for local governments and reducing over-reliance on allocations from higher tiers of government was essential.

He said, “Unfortunately, the Tenement rating administration in Nigeria has not been very successful. We are actually losing it for reasons I consider fundamental. 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.

This situation represents a clear case of power usurpation, regardless of the sharing formula agreed upon by the state and local governments.”

While elaborating on why the local governments deserved property tax autonomy, Wike said the federal and state governments cannot bring the desired economic growth and development to every nook and cranny of the country, nor can they perform all the activities of the rural areas.

He continued, “Local governments were established for the purpose of filling this gap and for rendering services and providing amenities to the people in both rural and urban areas by virtue of the Local Government Reform, 1976. These services and amenities are to be provided, with income and revenue generated from tenement and other sources of income. With increasing responsibilities of local government authorities, it is required of them to operate with optimal efficiency to be able to satisfy the ever-increasing needs of their residents.

“With the Supreme Court judgement granting autonomy to local governments, all eyes will henceforth be on the third tier of government, the closest to the grassroots. Expectations of the people from the local governments will definitely increase. The implication is that more revenue shall be needed to run the local governments in order to meet their commitments to the provision of services and amenities, to economic growth and development, as well as to the yearnings of the people within their localities.

“Property rating is a veritable source of income for the local governments in Nigeria. It is potentially a large source of local government revenue, and positive steps must be taken to ensure a prompt, efficient, and effective system of collection. In other words, the administration of the tenement rate must be repositioned for effectiveness if it must serve the purpose of driving and sustaining economic growth and development.”

Speaking to the inductees, the President and Chairman of Council, Nigerian Institution of Estate Surveyors and Valuers, Victor Alonge, said the honour being conferred on the honoured required continued absolute compliance with professional ethics and standards of practice and total commitment to the aims and objectives of the institution.

He said, “Let me emphasise that as Fellows of this noble profession, you are expected to continue to demonstrate the attributes of competence, ethical standards, integrity, honesty and devotion in addition to absolute loyalty to the Institution. You are obligated to uphold the ethics of the profession, defend the Constitution including the Council and General Meeting’s decisions, comport yourself, and practice the profession in dignifying manners that will bring honour to the profession. It is also expected of you to be active and be fully involved in the activities of the institution at both national and branch levels and be active members of the Board of Fellows. Please note that working overtly or covertly against the interests of the institution will be met with the stiffest sanctions and penalties.

“Training, re-training, and upskilling are the hallmarks of professionalism. I charge you to remain committed to continuous acquisition of knowledge. We are in an era where information is at your fingertips, where you can connect with people and opportunities across the globe in seconds. Today’s digital landscape offers incredible opportunities for all kinds of endeavours and adventures. You have the privilege of using technology to make positive changes.

“It is therefore my distinct honour to invite the chairman of the Privileges Committee, Johnbull Amayaevbo, to present 147 Fellows of the Nigerian Institution of Estate Surveyors and Valuers, noble men and women of creative excellence and integrity, to be inducted to service, honesty, and devotion.”


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