EXAMINATION OF THE CHALLENGES IN PROPERTY TAX ADMINISTRATION IN NIGERIA

Abstract

This article is motivated by the persistent challenges in property tax administration in Nigeria, hindering revenue generation and equitable development. The central issues explored include inadequate infrastructure and technology, inefficient tax collection and enforcement, poor taxpayer education, inaccurate property valuation, and pervasive corruption. Employing a doctrinal research method, this study analyzes existing literature, legal frameworks, and policy documents to identify the root causes of these challenges and their impact on the efficiency and fairness of property tax systems. Findings reveal that outdated practices, lack of transparency, and weak enforcement mechanisms contribute to widespread tax evasion and undervaluation of properties, undermining local government revenues. The absence of modern tools such as GIS mapping and electronic payment systems further exacerbates these inefficiencies. Based on the findings, two key recommendations are proposed: First, invest in modernizing infrastructure and technology for property tax administration, including implementing GIS mapping systems and electronic payment platforms to improve efficiency and transparency. Second, enhance taxpayer education and awareness programs to promote compliance and reduce evasion through targeted campaigns that explain the benefits of property tax payments and simplify the compliance process. Implementing these reforms can significantly improve property tax administration, boosting local revenues and promoting sustainable development in Nigeria. Keywords, Property, Tax Administration, Rental Charges, and Equitable Taxation.