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KEY WORDS : Real Property, Property Tax System & Assessment, Revenue, GIS, Planning and NGDI. YOUNGU, T.T * , 2 SULE, J.O , terwasey2000@gmail.com * ; 2 suleimanjimoh@gmail.com; 3 mbichi@live.com, 4 Bigazeez001@yahoo.com YOUNGU, T.T* et al. / (IJAEST) INTERNATIONAL JOURNAL OF ADVANCED ENGINEERING SCIENCES AND TECHNOLOGIES Vol No. 7, Issue No. 1, 023 - 035 Department of Geomatics, Ahmadu Bello University, Zaria, Kaduna State – Nigeria. 1 3 1 1
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1
DEVELOPMENT OF A GEOSPATIAL INFORMATION SYSTEM OF LAND
PROPERTY TAX REVENUE FOR AREA “2” ABUJA
1YOUNGU, T.T*, 2SULE, J.O,
3BICHI, M.A. and 4ABDULAZEEZ, I. 1terwasey2000@gmail.com*; 2suleimanjimoh@gmail.com; 3mbichi@live.com, 4Bigazeez001@yahoo.com
Department of Geomatics, Ahmadu Bello University, Zaria, Kaduna State – Nigeria.
ABSTRACT The need to raise sufficient finance for city administration to function effectively well is perhaps the main objectives of city governance. But only with steady and predictable annual revenue that it will be possible to plan actions for sustainable development. The development of geospatial database information system of property tax revenue for Area “2”, Abuja, was embarked upon to provide timely, consistent and accurate information to decision makers for use in planning of the area. The problem of property tax collection has not been an issue taxed by successive government but because effective institutional framework for collection, storing, analyzing, querying and management of the database has not been given its due attention. What is needed is a system that allows city managers to identify all taxable units and determine the tax payable. That technology is a Geographical Information System (GIS) which is playing active role in spatial problems and decision making. The method employed was to acquire personal data of everybody who owns a plot in Area ''2'' and their respective locations. A digital layout plan of the area was also provided showing the location of each and every plot in Area “2. The geo-database was created using Microsoft Excel 2007, and ArcGIS 9.2 software. The database was queried and the results of the queries analyzed. The results showed that revenue collected for the year 2010 is in the vicinity of N37, 815,608.22 (Thirty-Seven Million Eight Hundred and Fifteen Thousand, Six Hundred and Eight Naira, Twenty Two Kobo) with an average revenue of N184, 533.17 (One Hundred and Eighty Four thousand, Five Hundred and Thirty Three Naira, Seventeen Kobo) from residential areas (182 plots). The residential plots combined with other plots such as commercial, educational, recreational, religious and green areas summed up to 198 plots with a total area of 21.2484 hectares. KEY WORDS: Real Property, Property Tax System & Assessment, Revenue, GIS, Planning and
NGDI. 1 INTRODUCTION
The most lucrative single source of Federal revenue in Nigeria comes from oil.
Originally, this fund was kept entirely by the Federal Government only with a token
gift to states and Local governments. As a result, the Federal Government revenue
increased in leaps and bounds year in year out, while states and local Governments
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hardly made ends meet and were in fact drawing up annual budget deficits. However,
this ugly situation has changed in recent years after much pressure from the
stakeholders and other pressure groups. The technological development wind sweeping
across the Globe is finding its way into the Property Tax System in Nigeria, and it
needs to avail itself of this golden opportunity if it is to make impact among the
committee of developing nations. A state faced with inadequate infrastructure, low
income capital, poor medical facilities etc. is doomed to fall under a failed state which
the consequence can best be imagined [1].
It is in realization of these factors confronting human beings that government policy
makers look inwards to source for funds to meet these challenging demands. One of
such sources is the imposition, management and cost effective way of the collection of
property tax. It is against this background that a critical look of property tax in
contemporary economy becomes imperative and a subject matter of this study [2].
In modern times, land property is a highly priced property. It is most valued and
attracts very high commercial ratings. This is as a result of urbanization,
industrialization and the development of sophisticated agriculture in both private and
public sector of the economy [3].
Property taxation is a big business if properly managed. The present Lagos state
Government has taken the bull by the horn. While acknowledging that the “Fashola
administration” has tried to address infrastructure decay and provision – both of which
are ingredients of slum creation, the state government has generated billions of Naira
from taxes and it is obvious that the environment in which the state or local
Government find themselves may be accountable for such easy acceptance and
collection of such taxes [4].
Several studies have been carried out on reforming property tax in the past because
they not only help in providing or improving infrastructure in the state or local
government but provide the necessary machinery, information, and statistical data
required by governments, planners, tax collectors and valuation officers as an effective
instrument for policy formulation and in solving future perennial problems.
One of such works carried out is “Reforming Property Tax in Anglophone Africa”, [5].
The fairness of property tax collection and distribution is a hotly-debated topic.
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Collectors have difficulties in identifying the valuation list entries on the ground. The
underlying cause was the deep organizational and cultural gap between the two bodies
(i.e. Land Valuation Board and the City Council) whose need it is to work closely
together. The lesson learned was that unique property identification is a prerequisite
for success and that there must be the political will at the highest level to impose a
solution if necessary.
In India, in a work titled “Trends, Issues and Reforms of tax” it was stated that tax
assessor offices are responsible to maintain inventory information about improvements
to real estate. They should also create and maintain tax maps. This can be
accomplished with the help of surveyors. On tax maps, individual properties are shown
and given unique parcel identifiers (commonly called Assessor's Parcel Numbers, or
(APNs). The tax maps may help to ensure that properties are not omitted from the tax
rolls and that properties are not taxed more than once which is one of the major
problems that were experienced. Real property taxes were usually collected by an
official other than the assessor [6].
In 2002 an edited article titled "Property Tax in the United States" was published [7]. It
presented said that local property tax administrators lack the legal authority, skills, and
resources needed to assess and collect taxes. The property records did not show the
changes that have taken place since the last revaluation. In the meantime, the city may
have expanded considerably, and there could have been changes and alterations to the
existing properties. The survey records were incomplete and inaccurate and made the
collection of property tax difficult. In such cases, the surveying and referencing work
required to bring the records up to date is usually the single most time consuming task.
It is in the nature of accumulated maintenance. If the records are kept up to date in the
future, it will not occur again [7].
Lesotho has the advantage of a good mapping system and a sound system of uniquely
identifying plots under the control of the Surveyor General. But this is in contrast with
the situation on the ground where there are numbers not marked on the properties and
few named streets. There is a sound system of land tenure. All the land is vested in the
state, and leases of 30, 60 or 90 years are granted. But this apparent control contrasts
with the reality of large, unplanned expansions of the urban areas often without
defined streets and houses on large irregular plots. The size of the problem is not large
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compared with some of the examples shown elsewhere. Maseru has a population of
about 225,000. In April 1991, the valuation lists contained 6,900 entries in Maseru and
a further 5,500 elsewhere in Lesotho with plans to increase the coverage by more than
20,000 by 1994[5].
The Illinois Department of Revenue (DOR) collects taxes for both the State of Illinois
and units of local government. In Fiscal Year 1992, the Department collected $14.5
billion in taxes including $12.1 billion in State taxes and $2.4 billion in local taxes.
Taxes collected by the Department account for 73 percent of general fund receipts for
the State. There are more than 6,600 taxing districts in Illinois. The common thread
throughout DOR data is geography: taxing districts, income, and property tax data,
legislative districts, municipal boundaries, demographic data, and so forth, can all be
located geographically on the face of the earth. Because of this, GIS technology can
be used to link these various tax data sets allowing much more effective analysis.
Understanding this, DOR has formulated the goal "to develop and maintain a
geographic information system (GIS) that would enable the Department to give
accurate and expeditious statistical information regarding income tax, and property tax
as it relates to a geographical area or location” [8].
In 2004 the United Nations Development Program (UNDP) with technical assistance
from UN-HABITAT helped to increase the annual property tax revenue collected in
Somaliland by 248 percent from USD 169,062 in 2005 to USD 588,754 in 2008. This
tremendous improvement started when a Geographic information System (GIS) was
established in Hargesia municipality and funded by the European commission and
United Nations Development Program [9].
In a paper presented at the Institute's prestigious international conferences titled
“Property tax based revenue collection GIS in the developing cities – a new approach
for sustainable urban development” it explained how cities in the developing countries
face constant problems with urban management. International financing and
development agencies, like World Bank, Asian Development Bank, and UN-Habitat,
have devised several programmes and initiatives to solve this problem. The need to
raise sufficient finance for city administrations to function effectively is perhaps the
main objective of city governance. The first priority is to enable the Local Government
Unit (LGU) to generate its own permanent revenue base. Only with steady and
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predictable annual revenue is it possible to plan actions for sustainable development.
Property taxation seems to be the easiest direct revenue source for the developing
cities. What is needed is a system that allows city managers to identify all taxable units
and determine the tax payable. This information needs to be linked to Geographical
Information Systems (GIS) and an accounting system that will produce bills, monitor
receipts and notify the need for action on arrears. Two pilot areas have been identified
(Gaza City in Palestine and Kanpur in Uttar Pradesh State in India) where the first
attempts similar to this new approach have been made. The results have been quite
encouraging. The results are compared and recommendations on the future action were
given [10].
The word GIS, has a wider application; especially land based location references of
object, phenomena in space. It has a stronger relationship for geographic location in
space. Others call it geo-information system or geospatial system or even geo-
referenced system. Geospatial information refers to information that identifies the
geographic location of natural or constructed features and boundaries on the earth;
including the oceans while, geospatial databases are databases that include information
about the location (street address, latitude and longitude, section/township/range) of
features in the databases. For many information technology applications, this location
information is a key component that facilitates the integration and analysis of data [11].
Nigeria has incorporated the National Geographic Information System (NAGIS) and
National Geographic Information Infrastructure (NAGII) into what is referred to as the
National Geospatial Data Infrastructure (NGDI) which started a few years ago under
the auspices of the Federal Survey Department [12]. NGDI provides a basis for spatial
data discovery, evaluation, and application for users and providers within all levels of
government, the commercial sector, the non-profit sector, and academia and citizens in
general [13].
Therefore, GIS is a means to an end and not an end in itself. It can be seen as a
medium for data gathering (capturing), data analysis, data storage, data manipulation,
data management and administration and the application of these for problem solving
according to the needs, requirement of professional or user requirement per time. The
key to the use of a GIS is the input of the precise geographic data, such as the
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geographic coordinates of a village. This kind of information can be obtained either
from existing maps or with Global Positioning System (GPS) receivers [14]. This study
thus presents the application of GIS in the estimation of property tax revenue due from
Area “2” Abuja.
2 SIGNIFICANCE OF STUDY
The poor state of basic infrastructure like electricity, water, roads etc. in Area “2” of
Abuja has been attributed to the lack of adequate municipal revenue to enable
government invest in infrastructures and services for the benefit of the people. This is
premised on lack of adequate man power and comprehensive information on the
property building as well as their condition.
Government officials and tax collectors have found it difficult in obtaining the actual
amount of tax due by property owner and have little or no information regarding the
actual housing characteristics.
The challenge was to assist the local authority to find ways of increasing the municipal
revenue to enable investment in basic public infrastructures and services. Such
assistance must be a cost effective approach to collect tax. This will involve the
collection of up-to-date house hold level data for the whole area. Such data will consist
of a spatial database showing location of every building in Area “2”, as well as a
property database showing details of housing characteristics.
This will not only impose tax collection but also attract political support, thereby
enhancing development in the area.
3 STUDY AREA
The study area is roughly defined by UTM – 32 coordinates 332400.00E, 999200.00N;
332990.00E, 999151.10N; 332995.11E, 998836.74N; and 332313.85E, 998684.75N. It
is located within the central area of Abuja along Moshood Abiola Road, linking Area
“1”, “2”, “7” and Area “10”. Like any modern residential layouts the drainage
channels are well laid out to take care of flood and sewerage problems. The study area
has a total land area of approximately 21.2284 ha.
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4 DEVELOPMENT OF CADASTRAL DATABASE
The Nigerian National Geospatial Data Infrastructure will lead to cadastral database
for the whole Nation. Cadastral database is an essential component of the fundamental
datasets of NGDI [12]. Up till this setting, these datasets have been produced by
different data providers. However, NGDI provides the framework for coordination and
integration of cadastral data from various sources into core datasets for the whole
country. This will improve our often-chaotic land administration. Other benefits
include [12]:
- Increase in revenue from property taxation
- Data for urban planning and development
- Data for urban land use planning
- Infrastructure development and maintenance
- Data for housing policy and housing development
- Data for crime monitoring and prevention
- Data for educational planning and institutional development
- National security.
Figure 1 below illustrates some users of the cadastral information [12].
Figure 1: Users of the Cadastral Information [12].
5 DATASET AND METHODOLOGY
The study is focused on providing geospatial information for property tax from the
creation of a spatial database for Area “2” Abuja. This work entailed the use of a
layout plan of the area due to the inaccessibility of these plots as well as the
Finance and Economic affairs
Agriculture
Works and Transportation
Housing and Physical Infrastructure
Cadastral Database
Environment Local Government Administration
Culture, Recreation and Tourism
Utilities
Statistics and Demography
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unavailability of high resolution imageries capable of depicting each and every
property in the study area.
5.1 Dataset
A layout plan of Area “2” was acquired in a soft copy format and was digitized using
ArcGIS 9.2 software. Questionnaires were issued to every house-hold in order to
acquire property and owners’ information. A geodatabase was created using Microsoft
Excel 2007, and ArcGIS 9.2 software. The area in square-meters of each plot in Area
“2” was then used to determine the tax rate.
5.2.1 Methodology
A reconnaissance survey was carried out to have a general picture of the study area. A
questionnaire was then distributed to the residents of Area “2”. The data collected were
owner’s name, occupation, use of property, number of floors, floor area etc. The layout
plan was then used in conjunction with data on the use of property to produce a land
use type map (residential property, commercial property, religious property, etc.).
Three tables were created in Microsoft Excel namely: Owner’s table, Property table
and Beacon’s table. These tables were converted into dbase format for them to be
recognized and used in ArcGIS 9.2. An ordinary digital camera was also used to
capture the picture of each plot which was then linked up using the hyperlink feature.
The digital layout was converted to shape-file (i.e .Shp). The layers creation was done
in ArcCatalogue using a personal geodatabase. The layers created were Residential
plots, Commercial plots, Educational plots, Recreational plots, Religious plots, Streets
and Roads, and Green areas. Queries were made using the query wizard in the dialog
box that appears when you click selection by attribute in the selection menu bar. The
query expression was built by either typing it in or clicking on the required fields,
operators and values in the dialog box that appeared. The area in (square-meters) was
then multiplied by 200 naira to give an approximate amount to be collected by each
plot for that year.
6 RESULTS AND DISCUSSION
The figures below show the results of queries made for a number of properties and
their results in map format (spatial distribution and representation).
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6.1 Queries on Commercial Property
Figure 1: Revenue due from commercial property
Figure 2: Spatial representation of commercial property. Figure 1 above shows the result of query carried out on commercial properties in Area
“2”. Six properties were highlighted having sum total revenue due to be about N2,
402,855.45 while figure 2 shows their spatial representation.
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6.2 Queries on Revenue due from Property Owner Figure 3: Revenue due from Dr. Suleiman S. O. Figure 4: Spatial representation of property for Dr. Suleiman S. O. Figure 3 above shows that the revenue due from Dr. Suleiman S.O. is N175, 902.20 while figure 4 shows the spatial representation of the property.
6.3 Queries on Property Exempted from Paying Property Tax
Figure 5: Property exempted from paying property tax
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Figure 6: Spatial representation of property exempted from paying property tax. Figure 5 above shows property being exempted from paying tax due to the fact that it is a property for religious purpose while figure 6 shows the spatial representation of the property.
6.4 Revenue of Land Use Type Analysis
Table 1: The Revenue of Land Use Type Analysis NO LAND USE TYPE AVERAGE
AREA (ha)
NUMBER
OF PLOTS
AVERAGE
REVENUE (N)
TOTAL
REVENUE (N)
TOTAL
AREA (ha)
PERCENTAGE
AREA (% ha)
1. RESIDENTIAL 0.0923 182 184,533.17 33,585,036.87 16.7925 79.03
2 COMMERCIAL 0.2002 6 400,475.91 2,402,855.45 1.2014 5.65
3 EDUCATIONAL 0.1691 4 338,124.45 1,352,497.80 0.6763 3.18
4. RECREATIONAL 0.0792 3 440,169.81 475,218.10 0.2376 1.12
5. RELIGIOUS 0.5053 1 - - 0.5053 2.38
6. GREEN AREAS 0.9177 2 - - 1.8353 8.64
TOTAL 1.9677 198 1,363,303.34 37,815,608.22 21.2484 100.00
From table 1, Residential, Commercial, Educational, Religious, Recreational and
Green areas make up the land use type in Area “2”. Residential plots have the highest
number of plots of 182 with an average area of 0.0923 hectares and average revenue of
N184, 533.17. Commercial plots have total revenue of N 2,402,855.45 but Religious
plots are exempted from paying property tax. The total revenue due for Area “2” in
year (2010) is N37, 815,608.22.
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7 CONCLUSIONS
This study presents six classes of land use types (Residential, Commercial,
Educational, recreational, Religious and Green Areas) in Area “2” Abuja with a total
hectare of 1.9677 ha. Residential land use type contributed the bulk of the revenue
from property taxation of N33, 585,036.87. It accounted for a total area of 16.7925 ha.
From the queries made it showed that the revenue that will be collected for the year
2010 is in the vicinity of N37, 815,608.22. A digital layout plan of the area was
provided showing the location of each and every plot in Area “2”. The geo-database
was created using Microsoft Excel 2007, and ArcGIS 9.2 software. GIS is a very
useful and powerful tool in collection, storing, analyzing, querying and management of
database. This system created allows for easy access, storage and retrieval of parcel-
based record and enables easy update of cadastral maps and records. The Revenue to
be collected in advance can be analyzed thereby enhancing decision making by tax
collectors. The system will also help to ensure that no properties are omitted from the
tax rolls and that no properties are taxed more than once which was one of the major
problems experienced in the property tax system being practiced. The revenue
collection board needs to be linked to Geographical Information Systems (GIS) and an
accounting system that will produce bills, monitor receipts and notify the need for
action on arrears. The database could be uploaded to the web such that enquires could
be made on the Internet.
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