Property Owners’ Perception of Tenement Rate Assessment and Administration Procedures in Minna, Nigeria.

Abstract

This paper examines the perception of property owners towards the procedures of tenement rate assessment and administration in Minna, Nigeria. Data for the study were collected from 66 property owners in the city, using structured questionnaires. The respondent property owners were selected through purposive sampling technique. Results of data analysis reveal among other things, a strong positive relationship between commercial and residential property owners’ opinions regarding the procedures of tenement rate assessment and administration in Minna as the calculated Spearman’s rank-order correlation coefficient of 0.965 was found to be significant at 0.05 and 0.01 levels. Also, using a 5-point Likert scale, it was discovered that the respondents agreed on some opinions regarding tenement rate assessment and administration procedures in the city, important of which are that tenements should be assessed as used and occupied at the time of assessment; tenements should not be assessed in the absence of their owners and every property owner should have access to the valuation list at all times. The paper argues that there is need to review the tenement rate assessment and administration procedures in Minna to make them more practicable, just and equitable and concludes that such initiative would make property owners active participants in the tenement rate assessment and administration process of the local government council, thereby improving its internally-generated revenue.