Property rating is not a new phenomenon in history; it is as old as a man himself. The payment of tax was originated as man learnt to live together in an organized community. In Africa society for instance, grown up males are often participating in a communal labor to maintain the path way leading to village, farm kinds, construction of roads, public square.

In view of the above historical facts, Abeokuta North Local Government Area is been involved in the course of rating exercise. This was backed up by the tenement rate edict of 1995, an edict that makes provision for the levying and collection of tenement rate on properties in Ogun State. The effective year that the local government under study started the exercise was 1996, while they did re-assessment in 1995, up till date.

The local government in responsible for collection of the tenement rate but they are proposing to give it to a quality estate surveyor and valuers who is capable to collect the rates. 

This study is meant to confirm the challenges of property rating within the period of 1996 till date as well as to evaluate some of the benefits and problems confronting the success of rating exercise and the importance of property rating which make it serves as a durable source of revenue to the local government.


Title page





Table of contents



1.1 Statement of  problem

1.2 Aims and objectives

1.3 Significant of the study

1.4 Scope of the study

1.5 Limitation of the study

1.6 The study area

1.7 Definitions of terms



2.1 Historical background of property rating in Nigeria

2.2 Method of rating assessment

2.3 Property rating authority

2.4 Rating authority

2.5 Types of property tax

2.6 Major types of property

2.7 Property rating process

2.8 Tenement rate as a source of revenue generation



3.2 Introduction

3.3 Research design

3.4 Population o the study

3.5 Sample of the study

3.6 Sample size

3.7 Sampling technique

3.8 Data for the study

3.9 Instrument for data collection

3.10 Design of questionnaire

3.11 Procedure for the administration of the questionnaire

3.12 Procedure for the collection of data

3.13 Tools for data analysis

3.14 Problems encountered



4.1 Introduction

4.2 Analysis of data

4.3 Analysis of questionnaire

4.4 Interpretation of data



5.1 Summary of findings

5.2 Conclusion

5.3 Recommendation





Property rating is a form of tax levied on real property and it is normally charged at local level for raising the revenue to carry out specific developmental projects. These rates are levied annually on owners or occupiers of landed property. It is charged on the annual value of occupation of the tenement and should reflect the income earning capacity of the built up landed property.   

Historically, rating system has its origin in the Poor Relief Act, 1601 generally referred to in Britain as “the statute of Elizabeth”. This system inherited from Britain in 19th century has been recognized as a potentially rich source of raising fund within a Local Government Area for the purpose of providing and maintaining essential services and amenities in the rating area – such as roads, market squares, motor parks, communal halls are maintained through communal efforts. Individual in the community contribute their income and services for the up keep in their leaders’ household.

It is the present day made of living and modernization that brought about the present sophistication and form of its application and collection. The local government now takes some of the roles formerly played by the Obas, Obis or Emirs which are presently more complicated like provision of electricity, schools, roads, clinics, refuse proposal services etc.

The first real attempt to property rating was through the federal government guideline for local government reform of August, 1976. This document was designed to give guidelines on the structure, finance and administration of local government in the federation. The document introduced a pattern of rating law for the entire country and since then, all estate government have based their Rating Edict or Laws on it with very little modification. If is important to know that the major principles of the rating system in Nigeria is to defray the Local Government expenses. For example, that of Ogun state was called Tenement Rate Edict of 1995, where property types were zoned and appropriate unit was adopted. Thus the x – ray of the system in Nigeria was that of Tenement Rating, where value of the property for rating purpose is ascertained by a qualified estate surveyors and valuers and a percentage of the property is multiplied by a rate Nairrage to be adopted by the Rating Authority.

Property Rating is a viable or stable source of revenue generation, though 70 – 80% of the total revenue to the local Government. In Nigeria is from the federal statutory allocation. 

This Rating is a way of broadening the financial base of Local Government to provide necessary facilities for its subject.

Other source through which the Local Government can raise funds are, insurance of death and birth certificate, approval of plans, revenue from motor parks and market, insurance of license etc.


The problem associated with rate collection cannot be underestimated. That is why many Local Government have not being embarking on the implementation.

It is important to say that rating can only be effective when certain conditions such as street numbering, culture, qualified personnel, population etc have to be taken into consideration. Many Rating Authorities did not considered these that is why collection of rate is very tedious.



The aim of this study is to examine the challenges associated with Property Rating in Abeokuta North Local Government of Ogun State.


- To identify the rateable hereditament in the case study.

- To examine the process of assessment of reteable properties within the case study. 

- To evaluate level of awareness of property rating by general public especially in the study area.

- To identify the challenges of property in the study area.

- To recommended possible solution to problem, the Local Government is facing as a result of rating exercise.


The research shall be of immeasurable importance to the case study in particular and other local government area in Nigeria, because the research will provide possible solution to the local government area.

The research will also be useful to determine the effectiveness of the rate collection in Nigeria.


The study covers Abeokuta North Rating Authority.

The data for this project was based on the information collected from the following.

- Kunle Olubode and company and Muri-Adi and associate (Estate firms)

- Abeokuta North Local Government (The Local Government under study). The study will covers the amount realized from property rating since 2007 – 2011 in the Local Government.

- Respondents to questionnaires.


(a) Non – availability of some important respondents as at the time of visits.

(b) Non availability of relevant textbook in the library.

(c) Financial constraint – Money sometimes, delay in carrying out some research.

(d) The time and stress involved in convincing respondents on the importance of the study.


Abeokuta North Local Government has its headquarters at Akomoje in the Iberekodo Area of Abeokuta Ogun State capital.

The Local Government first came into existence in 1981, as Abeokuta South Local Government the same year to make up the defunct Abeokuta Local Government it however re – emerged again on 27th September, 1991 when the federal government moved closer to the people at the grassroots.

The local government share common boundaries with the Odeda Local Government – North, Ewekoro local government – south, Abeokuta south local government – East, Yewa North local government – West.

Olumo rock is one of the most outstanding historical and socio – cultural landmarks in the Local Government Area and Abeokuta in general. The rock is situated in Abeokuta between Ikija and Ikehreku. It is 137 metres above the sea level. The rock is a massive outcrop of granite rock of primitive formation from which the state capital derives its name “Abeokuta” meaning under the rock. It served as a refuge for solders during the old Egba inter – tribal wars. Apart from the fact it is a symbol of faith, unity and strength it remains sacred in the history of Egba land.

Abeokuta North Local Government Area has a projected population (in 1994) of about 200,000 people more than 90% of the area is rural, although more than 75% of people live in the urban area of the Local Government.

But as at 2006 census, the population of Abeokuta North Local Government was 201, 329 people with the area of 808km2. The Local Government includes the Oyan Dam, an important source of water to the cities of Lagos and Abeokuta.

The local government has 77 public primary schools and 14 secondary schools with 16 wards.


1. Property – Is the right that one has in land or goods to the exclusion of all others rights gained from the ownership of wealth.

2. Property Rating – This is a form of tax, levied on real property and it is normally charged at local level for raising the required revenue to carryout specific development project. This tax is aimed at promoting the total well being of inhabitants of the local community.

3. Rate Nairrage – This is the rate in the naira force, in the rating area where the hereditament is located. Such rate is often fixed periodically after considering the financial needs of the rating authority.

4. Capital value – This means the amount of money which may be obtained for an interest at a particular time from those individuals who are able and willing to purchase it.

5. Annual Value: This implies “the rent at which any tenement or hereditament might reasonably be expected to let in the open market irrespective of the letting arrangement of the landlord and tenant”.

6. Rebus Sic Stantibus: It is most basic principle in rating it explained that all hereditament must be valued as they exist as at the time when the rate is being made (i.e. the property to value must be assed in the condition, state and circumstance existing at the time of assessment.

7. Hypothetical Tenancy: This refers to all potential occupiers and actual occupiers as possible yearly tenants thus; the facts that a properly owner occupier is irrelevant.

8. Gross Value: It is defined in section 19(6) of General Act of 1967, as “the rent at which a hereditament might reasonable be expected to led from year to year if the tenant undertook to pay all usual tenant rates and taxes and landlord undertook to bear the cost of repairs and insurance and other expense if any necessary to maintain the hereditament in a state to command the rent”.

Since then, all estate government have based their Rating Edict or Laws on it with very little modification. It is important to know that the major principle of the rating system in Nigeria is to defray the Local Government Expenses. For example, that of Ogun State was called Tenement Rate Edicit of 1995, where property types was zoned and appropriate unit was adopted. Thus the x – ray of the system in Nigeria was that of Tenement Rating, where value of the property for rating purpose to ascertain by a qualified Estate Surveyor and Values and a percentage of the capital value which constitute the retable value of the property is multiplied by a rate nairage to be adopted by the Rating Authority.

Property Rating is a viable or stable source of revenue generation, through 70 – 80% of the total revenue to the Local Government in Nigeria is from the federal statutory allocation. This Rating is a way of broadening the financial base of Local Government to provide necessary facilities for its subject.

Other sources through which the Local Government can raise funds are issuance of death and birth certificate, approval of plans, revenue from Motor Park and market, insurance of licence etc.



RESEARCHWAP.COM is an online repository for free project topics and research materials, articles and custom writing of research works. We’re an online resource centre that provides a vast database for students to access numerous research project topics and materials. guides and assist Postgraduate, Undergraduate and Final Year Students with well researched and quality project topics, topic ideas, research guides and project materials. We’re reliable and trustworthy, and we really understand what is called “time factor”, that is why we’ve simplified the process so that students can get their research projects ready on time. Our platform provides more educational services, such as hiring a writer, research analysis, and software for computer science research and we also seriously adhere to a timely delivery.


Please feel free to carefully review some written and captured responses from our satisfied clients.

  • "Exceptionally outstanding. Highly recommend for all who wish to have effective and excellent project defence. Easily Accessable, Affordable, Effective and effective."

    Debby Henry George, Massachusetts Institute of Technology (MIT), Cambridge, USA.
  • "I saw this website on facebook page and I did not even bother since I was in a hurry to complete my project. But I am totally amazed that when I visited the website and saw the topic I was looking for and I decided to give a try and now I have received it within an hour after ordering the material. Am grateful guys!"

    Hilary Yusuf, United States International University Africa, Nairobi, Kenya.
  • " is a website I recommend to all student and researchers within and outside the country. The web owners are doing great job and I appreciate them for that. Once again, thank you very much "" and God bless you and your business! ."

    Debby Henry George, Massachusetts Institute of Technology (MIT), Cambridge, USA.
  • "I love what you guys are doing, your material guided me well through my research. Thank you for helping me achieve academic success."

    Sampson, University of Nigeria, Nsukka.
  • " is God-sent! I got good grades in my seminar and project with the help of your service, thank you soooooo much."

    Cynthia, Akwa Ibom State University .
  • "Great User Experience, Nice flows and Superb functionalities.The app is indeed a great tech innovation for greasing the wheels of final year, research and other pedagogical related project works. A trial would definitely convince you."

    Lamilare Valentine, Kwame Nkrumah University, Kumasi, Ghana.
  • "Sorry, it was in my spam folder all along, I should have looked it up properly first. Please keep up the good work, your team is quite commited. Am grateful...I will certainly refer my friends too."

    Elizabeth, Obafemi Awolowo University
  • "Am happy the defense went well, thanks to your articles. I may not be able to express how grateful I am for all your assistance, but on my honour, I owe you guys a good number of referrals. Thank you once again."

    Ali Olanrewaju, Lagos State University.
  • "My Dear Researchwap, initially I never believed one can actually do honest business transactions with Nigerians online until i stumbled into your website. You have broken a new legacy of record as far as am concerned. Keep up the good work!"

    Willie Ekereobong, University of Port Harcourt.
  • "WOW, SO IT'S TRUE??!! I can't believe I got this quality work for just 3k...I thought it was scam ooo. I wouldn't mind if it goes for over 5k, its worth it. Thank you!"

    Theressa, Igbinedion University.
  • "I did not see my project topic on your website so I decided to call your customer care number, the attention I got was epic! I got help from the beginning to the end of my project in just 3 days, they even taught me how to defend my project and I got a 'B' at the end. Thank you so much, infact, I owe my graduating well today to you guys...."

    Joseph, Abia state Polytechnic.
  • "My friend told me about ResearchWap website, I doubted her until I saw her receive her full project in less than 15 miniutes, I tried mine too and got it same, right now, am telling everyone in my school about, no one has to suffer any more writing their project. Thank you for making life easy for me and my fellow students... Keep up the good work"

    Christiana, Landmark University .
  • "I wish I knew you guys when I wrote my first degree project, it took so much time and effort then. Now, with just a click of a button, I got my complete project in less than 15 minutes. You guys are too amazing!."

    Musa, Federal University of Technology Minna
  • "I was scared at first when I saw your website but I decided to risk my last 3k and surprisingly I got my complete project in my email box instantly. This is so nice!!!."

    Ali Obafemi, Ibrahim Badamasi Babangida University, Niger State.
  • To contribute to our success story, send us a feedback or please kindly call 2348037664978.
    Then your comment and contact will be published here also with your consent.

    Thank you for choosing