The Lagos State Government has rolled out the 2026 Land Use Charge (LUC) bills, encouraging property owners to take advantage of a 15 per cent early payment discount while signalling imminent enforcement against those who defaulted in 2025.
The government said the Land Use Charge remains a critical source of internally generated revenue used to fund key infrastructure projects and essential public services across the state.
According to the state authorities, revenue from the charge has supported major development projects including the Lagos Rail Mass Transit Blue Line and the Lagos Rail Mass Transit Red Line, both of which are aimed at improving urban mobility and reducing travel time across the metropolis.
Speaking on the release of the 2026 bills, the Permanent Secretary in the Ministry of Finance, Mr. Tajudeen Alao, urged property owners to fulfil their statutory obligations promptly.
“The Land Use Charge is not merely a statutory obligation; it is a civic responsibility that directly supports the growth and development of our state,” Alao said.
“Every payment made contributes to better roads, improved healthcare, quality education, enhanced security and a cleaner environment. We urge all property owners to fulfil their obligations promptly and support the government’s vision for a Greater Lagos.”
He explained that funds generated from the charge have enabled the government to execute and sustain large-scale infrastructure projects, including the construction and rehabilitation of strategic roads and bridges to ease traffic congestion and improve connectivity.
Alao added that the revenue has also been channelled into expanding and modernising healthcare facilities across the state to improve access to quality medical services.
“In addition, these funds have strengthened security initiatives and helped create a safer environment for residents and businesses across Lagos,” he said.
The Permanent Secretary reiterated that the administration of Governor Babajide Sanwo-Olu remains committed to building a safe, resilient and globally competitive megacity through sustained investment in infrastructure and public services.
He noted that the state government’s deliberate policy implementation and infrastructure development strategy are designed to drive sustainable growth, attract investment and position Lagos as a leading hub for commerce and innovation in Africa.
“The vision of the current administration is to build a city that works for everyone. The Land Use Charge plays a key role in enabling government to provide the infrastructure and services needed to achieve this goal,” he added.
Alao also disclosed that enforcement actions against property owners who failed to settle their 2025 Land Use Charge obligations would commence shortly.
“The government will begin enforcement against defaulters from the previous year, and we strongly advise property owners to regularise their payments to avoid penalties and other enforcement measures,” he said.
To make payment more convenient, the government said property owners can settle their bills through multiple channels, including internet banking, designated bank branches across the state, USSD mobile payment platforms and Point of Sale terminals available at Land Use Charge offices.
Payments can also be made through the Lagos Online Assistant (LOLA) WhatsApp robotic payment platform and the Lagos State Revenue Portal.
The government urged eligible property owners to take advantage of the 15 per cent early payment discount while contributing to the continued growth and transformation of Lagos.

