The Lagos State Land Use Charge (LUC) is a consolidation of all property and land based rates and charges payable under Lands Rates, Neighborhood Improvement Charge and Tenement Rates Laws of Lagos State. The Land Use Charge derives its legitimacy from the Land Use Charge Law No. 11, of 2001. It was designed to help the government generate additional revenue needed to develop the state in the light of increasing demand and for provision of urban and rural infrastructure and other expenditures. Download the Land Use Charge Law here The LUC is an annual charge rate expressed as a percentage of the assessed market value of the property and empowers the state government to vary between owner-occupied property and other property, as well as residential property and commercial or revenue generating property. This variation further includes property for physically-challenged persons and those who have been resident at the same location for at least 12 years, minors; retire