Evaluation of Property Rate Administration in Ibadan North Local Government Area, Oyo State

This study evaluates the administration of property rates in Ibadan North Local Government Area, Oyo State, South West Nigeria, examining assessment methodology, coverage, collection efficiency, and the use of generated revenue. Property rates represent a constitutionally mandated local government revenue source with potential to fund community services, but their administration across Nigerian local government areas is widely regarded as ineffective. The study employs a descriptive survey design, conducting structured interviews with 20 valuation officers at the LGA Revenue Department, 30 commercial property occupants, and 50 residential property owners, supplemented by secondary data review of the LGA's rating records and budget documents. The valuation methodology, assessment frequency, billing practices, and collection outcomes over three years were examined. Findings show that the property assessment roll in Ibadan North is significantly outdated, with a large proportion of properties, particularly new developments, absent from the register. Assessment values have not been revised in over eight years, resulting in rates that bear little relationship to current market values. Collection efficiency is below 40 percent of billed amounts due to inadequate enforcement capacity and widespread non-compliance. Revenue from property rates constitutes less than 12 percent of LGA-generated revenue. The study recommends a comprehensive property enumeration exercise using GIS technology, transitioning to a self-assessment system supported by public valuation guidance notes, and establishing a dedicated enforcement unit within the LGA revenue department. Keywords: property rate, rating administration, local government revenue, Ibadan, property assessment.