Analysis of Property Tax Administration and Revenue Generation in Anambra State

This study analyses the administration of property tax and its contribution to revenue generation in Anambra State, South East Nigeria, examining the assessment process, billing procedures, collection rates, and the institutional framework governing property taxation. Property tax, constituted primarily through the tenement rate system, is a potential source of stable local government revenue that remains underperformed across Nigerian states due to assessment, administrative, and compliance challenges. The study adopts a mixed-methods approach, reviewing financial records from three Anambra State local government areas: Awka South, Onitsha North, and Nnewi South, over a three-year period. Structured interviews were conducted with 15 local government revenue officers, 25 property owners, and 10 estate surveyors with rating experience in the state. Findings show that property assessment rolls in all three LGAs are significantly outdated and incomplete, with assessments based on construction costs rather than rental value approaches. New developments are not systematically added to the rating list. Collection efficiency is below 30 percent of billed amounts in all three LGAs, attributable to limited enforcement capacity, widespread appeals, and informal negotiations between property owners and revenue officers. Revenue from property taxation constitutes less than 8 percent of LGA internally generated revenue across all three areas. Recommendations include conducting a state-wide property enumeration using GIS-enabled field tablets, transitioning to a rental-value-based assessment system, and empowering professional estate surveyors to conduct independent assessments on behalf of LGAs. Keywords: property tax, tenement rate, revenue administration, Anambra State, local government.