Assessing the Impact of Property Tax Administration on Sustainable Urban Infrastructure Development in South-East Nigeria (Published)
Nigeria’s ongoing infrastructure shortfall, declining oil revenues, and increasing debt levels have sparked renewed interest in land-based taxation as a viable source of subnational financing. In South-East Nigeria, property tax and associated land-based fees remain underutilized despite the rapid pace of urbanization and escalating infrastructure demands. This paper evaluates how the structure and management of property tax systems influence sustainable urban infrastructure development within the South-East geopolitical zone. The research employs a desk-based analytical approach, integrating statutory documents, government reports, and recent empirical research on land-based taxation, property tax management, and infrastructure financing in Nigeria and similar African contexts. Evidence from Anambra State, specifically the unsuccessful Anambra State Property and Land Use Charge (APLUC), land instrument taxation, and emerging proposals for land value capture (LVC) and green property tax, serves as a central case study for the region. The analysis indicates that inadequate tax policy design, unclear valuation methods, insufficient cadastral and ICT infrastructure, fragmented legal frameworks, and low taxpayer confidence significantly hinder property tax revenue and its role in financing urban infrastructure. (ICTD) In contrast, experiences from Lagos and other regions demonstrate that well-structured LVC-oriented property taxes, supported by effective administration and political will, can serve as a powerful mechanism for funding transportation networks, drainage systems, solid waste management, and other urban services. The paper concludes that enhancing legal and administrative frameworks; professionalizing valuation processes; digitizing property records; allocating a portion of property tax revenue for visible infrastructure initiatives; and implementing innovative tools such as green property tax and LVC can greatly improve sustainable urban infrastructure development in South-East Nigeria.
Keywords: Property tax administration, South East Nigeria, green property tax, land value capture, land-based taxation, urban infrastructure