Jos, Plateau State – August 21, 2025
In a groundbreaking summit that could reshape Nigeria’s approach to internally generated revenue, Plateau State yesterday convened stakeholders from across government and academia to tackle one of the most persistent challenges facing subnational governments: maximizing revenue from land and property taxation.
The Plateau State Tax Summit, themed “Unlocking Domestic Resources: Strengthening the Administration of Property and Land Related Taxes in Plateau State,” brought together key government officials, international experts, and local leaders to address the critical gap between the state’s vast property assets and its modest fiscal returns from land-based taxation.
The statistics presented at the summit painted a stark picture of untapped potential. Despite NASA surveys revealing over one million buildings across Plateau State, only approximately 14,000 properties are currently captured in the tax net less than 1.4% of the total building stock.
Dr. Jim Pam Wayas, Executive Chairman of the Plateau State Internal Revenue Service (PSIRS), used a compelling analogy to illustrate the challenge: “Revenue is to government what blood is to the human body. Without blood, the body cannot function. We have discovered that Plateau State has been operating with just ‘six pints of blood’ when it could easily have seven or more.”
This underperformance in property taxation reflects a broader national trend, with property taxes accounting for less than 5% of total government revenue nationwide, far below international benchmarks.
At the heart of Plateau’s reform agenda is a fundamental challenge that has plagued Nigerian land administration since independence: the disconnect between statutory land laws and living customary tenure systems.
Honourable Philemon Audu Daffi, the state’s Attorney-General and Commissioner for Justice, presented a comprehensive paper outlining the legal architecture needed for reform. His presentation highlighted how the Land Use Act of 1978, while establishing the Governor as trustee of all land in each state, has created practical challenges in taxation due to the “visibility gap” between formal and customary land holdings.
“The central problem is not the absence of taxing instruments,” Dafii explained. “Plateau State already has a modern Property and Land Use Charge regime. The real challenge is fragmentation a practical and legal disjuncture between statutory land administration and living customary tenure systems.”
A recurring theme throughout the summit was the transformative potential of technology in modernizing land administration. The Plateau Geographic Information Service (PLAGIS), represented by Mr. Sunday Bulus, showcased how spatial data integration could revolutionize property taxation.
“Data has become the new oil,” Dr. Wayas emphasized, echoing global trends in digital governance. “The key question is: how do we harness data to generate wealth? And that is why we are here.”
The state’s approach involves creating seamless integration between PLAGIS and PSIRS, enabling automated property identification, assessment, computation, billing, and collection. The envisioned system would allow property owners to receive notifications via SMS or email and make payments electronically from their homes.
The summit featured presentations from international experts, including Dr. Titilola Akindeinde, who shared insights from property tax reforms in Freetown, Sierra Leone, and other African contexts. These presentations highlighted how lower-income countries are developing innovative, locally-appropriate solutions rather than simply adopting models designed for developed economies.
The research presented demonstrated that effective property tax systems require understanding of local capacity constraints and careful attention to equity considerations lessons directly applicable to Plateau’s reform efforts.
Honourable Peter Nyam Gai, Commissioner for Land, Survey, and Town Planning, emphasized the collaborative nature of the reform effort. His ministry has already introduced technological innovations, including a Geo-Information System where all parcels are charted from satellite imagery.
“We want to make revenue generation a one-stop shop,” Gai explained. “Once you are given a demand notice and you make your payment, that’s it you are done. No multiple agencies coming after your property.”
Additional Presentations
Arch Hart Bankat delivered a presentation on tech-driven property valuations in revenue mobilization at the local level, emphasizing the use of data and digital tools to accurately assess property values and enhance local government revenue streams.
Hon. Mustapha Ndajiwo and Tijjani Ahmed presented Diagnostics on Property Taxation in Nigeria: A Case Study of Kaduna, Niger, and Ekiti States. Their research, conducted collaboratively between Nigeria and the United States, explored the challenges and opportunities of property taxation across several states. Initially funded by myLab, the study has gained interest from the Gates Foundation, highlighting potential reform funding and the importance of bridging research with practical policy implementation.
This integrated approach addresses one of the most common complaints from taxpayers: overlapping and conflicting demands from different government agencies.
Perhaps most significantly, the summit concluded with the inauguration of an Implementation Committee, chaired by the Attorney-General, to drive the reform process forward. The committee includes representatives from key ministries, PSIRS, local governments, and technical agencies.
A comprehensive seven-paper action plan was developed, covering:
- Land tenure harmonization – Reconciling statutory and customary land laws through stakeholder committees and community engagement
- Local government capacity building – Training programs and mentorship schemes for tax administration
- Revenue forecasting models – Data-driven approaches to predictable revenue generation
- Technology integration – Automated systems linking property identification to tax collection
- Community awareness programs – Public education on the benefits of formal land registration and tax compliance
- Valuation reform – Objective, technology-driven property assessment methods
- Legal and regulatory updates – Modernizing the legal framework to support implementation
With the new national tax regime taking effect in January 2026, Plateau State is positioning itself to be at the forefront of subnational government innovation in revenue generation. The summit’s outcomes suggest a shift from ad hoc revenue collection to systematic, technology-enabled administration that prioritizes taxpayer convenience while maximizing government receipts.
Dr. Wayas captured the aspirational nature of the initiative: “Success for us means building a fair, predictable, and transparent system a system where citizens comply, government enforces, and ultimately everyone sees the results in clean roads, functional water systems, security, and public services.”
While focused on Plateau State, the summit’s discussions have national significance. As Nigerian governments at all levels grapple with declining federal allocations and the need for fiscal sustainability, the Plateau model could provide a replicable framework for other states.
A panel discussion on the current issues affecting property and land-related taxes administration in Plateau State and the way forward was moderated by Mr. Wulashik L. Dafaan, providing a platform for experts and stakeholders to debate practical solutions and implementation strategies.
The summit represented more than a technical discussion about tax policy it embodied a vision of governance where technology, legal reform, and community engagement combine to create more effective and equitable public service delivery.
As one participant noted, “This is not a talk-shop. We are moving beyond rhetoric to action.” With implementation committees now in place and a clear roadmap established, Plateau State’s land tax revolution may well become a model for Nigeria’s fiscal future.
The success of this initiative will ultimately be measured not just in increased revenue figures, but in whether it creates a more transparent, efficient, and responsive system of governance that serves all citizens equitably a transformation that could reshape the relationship between government and citizens across Nigeria.
