FRAMEWORK OF PROPERTY RATING PRACTICE FOR FINANCING
NEIGHBOURHOOD FACILITIES PROVISION IN NIGERIA
Habu Mallam Baba
GP130022
A thesis submitted in fulfillment of the requirements for the award of the
Doctor of Philosophy in Real Estate and Facilities Management
Faculty of Technology Management and Business
UNIVERSITI TUN HUSSEIN ONN MALAYSIA
March, 2017
v
DEDICATION
This thesis is dedicated to my aging parents for their prayers despite the lingering
illness; and my family (my wife: Zahra, my first son Ahmad [Nabil], and the twin
babies Musa [Amir] and Halima [Amira] for their company throughout the period of
the studies in Malaysia).
vi
ACKNOWLEDGEMENT
All praise be to Allah (The Merciful) for His protection, guide and help that made this
study possible. Special thanks to my supervisor Associate Professor Dr. Rozilah Kasim
for teaching and guiding me throughout the academic period of this research, for the
valuable comments and suggestions that streamlined the conduct of the study, for all
the patience, understanding and encouragement that cannot be forgotten. I wish to
express my gratefulness to Dr. Mohd Lizam Bin Mohd Diah whose lecture on research
methodology and PhD experience inspired me in this study.
I convey my gratitude to Dr. Aliyu Ahmad Aliyu of ATBU, Nigeria for his
inexorable concern and assistance; my gratitude to Dr. Abubakar Ahmad Aliyu of
BUK, Nigeria; Professor Adamu I. Tanko of BUK, Nigeria. I am also grateful to Alhaji
Muhammadu Alkali CON (The Chief Imam of Potiskum Central Mosque) and Alhaji
Garba Daya FPAN (The Galadima of Fika & The District Head of Goya) Nigeria, and
Mallam Ahmad Hamma Yero of ATBU, Nigeria, for the historic foundation they laid
to me that culminated to my academic achievements.
I am grateful to my brothers Babayo, Mohammadu, Salisu (Mallam); and my
friends Abdullahi Paga, Abdulhakeem, Bashir Abubakar (FCET Potiskum, Nigeria),
Umar Munkaila, Awwal Mahmoud (ATBU), Abdullahi Ali Abdu (GTBank), Usman
Ali, Adamu Dauda of Nigerian Customs Service and AbdulHamid Bala who help in
one way or the other.
I concludes with heart-felt appreciation to my employer (ATBU Bauchi) in
collaboration with Education Trust Fund (ETF, Nigeria) for the scholarship award that
sponsored my study; and UTHM for the academic facilities that accommodated me
and my family throughout the duration of the study.
vii
ABSTRACT
This study proposed a framework of property rating practice for financing
neighbourhood facilities provision in Bauchi metropolis of Nigeria. The deplorable
condition of neighbourhood facilities in the study area persists, while the existing
initiative aimed at maintaining and redeveloping the community facilities has not been
implemented. This study examined the existing condition of neighbourhood facilities
in the study area, and evaluated the most significant factors that militated against the
implementation of property rating practice for financing neighbourhood facilities
provision. The study has collected quantitative data, and used SPSS for the descriptive
analysis, reliability analysis and exploratory factor analysis; and applied Structural
Equation Modelling (SEM) with Analysis of Moment Structure (AMOS) for the
analyses of the measurement and the structural measurement models. Findings
revealed that Over-Reliance on Crude Oil Revenue and Poor Taxation System are the
most significant factors militating against the implementation of property rating
practice in Bauchi metropolis. And that ‘lack of political will’ is a factor that
significantly affects the existing condition of neighbourhood facilities in the study
area. In conclusion the study has proposed Land area-based assessment for rating
valuation, using Google Earth/Map for property identification, enumeration and
measurement in the proposed framework in order to achieved cost-effectiveness in
assessment. The significant contribution is that, the study has proposed a new cost-
effective framework of Property Rating Practice for financing neighbourhood facilities
in the study area. It was recommended that the government should diversify revenue
source from oil-based to harness all avenues like property rating at municipal level so
as to finance neighbourhood facilities provision and maintenance. Future studies
should find out, apart from Over Reliance on Crude Oil Revenue and Poor Taxation
System, whether some other factors militate against the implementation of property
rating in the study area and beyond.
viii
ABSTRAK
Kajian ini mencadangkan kerangka amalan cukai harta untuk pembiayaan fasiliti
kejiranan di Bauchi metropolis Nigeria. Keadaan kawasan kajian tidak diselenggara
dengan baik disebabkan inisiatif sediaada yang bertujuan untuk mengekalkan dan
membangunkan fasiliti kejiranan telah tidak dilaksanakan. Kajian ini bertujuan untuk
menkaji keadaan sedia ada fasiliti kejiranan di kawasan kajian dan menilai faktor yang
paling signifikan yang menghalang pembiayaan fasiliti kejiranan dari dilaksanakan..
Pengumpulan data kuantitatif dengan menggunakan perisian SPSS untuk analisa
descriptif, analisa “reliability” dan analisa “exploratory factor”. Selain itu, Data juga
dianalisa dengan menggunakan “Structural Equation Modelling (SEM) dan AMOS
untuk model pengiraan struktur. Dapatan kajian menunjukkan bahawa, terlalu
bergantung kepada hasil minyak mentah dan sistem percukaian yang tidak baik,
sebagai faktor yang paling penting mempengaruhi terhadap pelaksanaan cukai harta di
Bauchi. Dan ‘kekurangan kesungguhan politik’ memberi kesan kepada keadaan
kemudahan sedia ada dikawasan di Bauchi. Dalam kesimpulan, kajian ini mengguna
pakai penilaian berasaskan penilaian Kedudukan menggunakan Google Earth / Map
untuk mengenal pasti hartanah, penghitungan dan pengukuran, dalam rangka kerja
yang dicadangkan untuk mencapai keberkesanan kos dalam penilaian. Kajian ini
menyumbang kepada ilmu pengetahuan yang mencadangkan kos baru kerangka kerja
cukai harta yang berkesan untuk pembiayaan fasiliti kejiranan di Bauchi, Nigeria.
Adalah dicadangkan kerajaan perlu mempelbagaikan sumber pendapatan selain
daripada minyak seperti cukai harta supaya kemudahan dikawasan dapat dikekalkan.
ix
TABLE OF CONTENTS
EXAMINERS’ DECLARATION PAGE III
STUDENT’S DECLARATION IV
DEDICATION V
ACKNOWLEDGEMENT VI
ABSTRACT VII
ABSTRAK VIII
TABLE OF CONTENTS IX
LIST OF TABLES XX
LIST OF FIGURES XXIII
LIST OF ABBREVIATIONS XXV
CHAPTER 1 INTRODUCTION 1
Research Background Error! Bookmark not defined.1 1.1
Statement of Research Problem 5 1.2
Research Questions 8 1.3
Research Aim 9 1.4
Research Objectives 9 1.5
Research Hypothesis 9 1.6
Scope of the Study 10 1.7
Significance of the Study 13 1.8
Research Plan 14 1.9
1.9.1 First Stage 14
1.9.2 Second Stage 15
x
1.9.3 Third Stage 15
1.9.4 Fourth Stage 15
1.9.5 Reporting of Findings 16
Structure of the Thesis 16
1.10.1 Chapter 1: Introduction 16
1.10.2 Chapter 2: Review of Literature 16
1.10.3 Chapter 3 Theoretical Framework
Development 17
1.10.4 Chapter 4 Research Design and
Methodology 17
1.10.5 Chapter 5 Results and Discussion 17
1.10.6 Chapter 6 Summary, Conclusion
and Recommendations 18
Summary and Link 18
CHAPTER 2 REVIEW OF LITERATURE 19
2.1 Introduction 19
2.2 The Concept of Property Rating 19
2.3 The Importance of Property Rating 22
2.4 Theoretical and Legal Provision of Property
Rating in Nigeria 23
2.5 Manual Rating System 25
2.6 Land Area-based Assessment using Remote
Sensing: Google Map/Google Earth 29
2.7 Demerits and Merits of Land Area-based
Taxation 31
2.8 Value-Based Rating Valuation 32
2.9 Computer-Assisted Mass Appraisal (CAMA)
Techniques 33
xi
2.10 Integrated Land and Water Information System
(ILWIS 3.7) 34
2.11 The Role of Federal and State Governments 35
2.12 Functions of Local Government in Nigeria 37
2.13 Components of Local Government Finance 39
2.14 Property Rating Beyond Real Estate. 40
2.15 Property Rating in Relation to Local Revenue 42
2.16 The Effects of Rating Exemptions 45
2.17 Historical Evolution of Property Rating 47
2.18 The History of Property Rating in Nigeria 50
2.19 Prevailing State of Property Rating in Nigeria 51
2.20 Global Position of Property Rating Practice 54
2.21 The Concept of a Neighbourhood and
Neighbourhood Facility Development 68
2.22 Role and Capacity of Property Rating in
Maintaining Neighbourhood Facility 75
2.23 Relationship between PRP and NFP 78
2.24 Summary of Literature Review 84
2.25 An Outline of Research Hypotheses 88
2.25.1 Hypothesis 1: ‘Lack of Political Will’
significantly affect the implementation
of PRP 89
2.25.2 Hypothesis 2: ‘Over-reliance on Crude-
oil Revenue’ significantly affect the
implementation of PRP 90
2.25.3 Hypothesis 3: ‘Corruption’ significantly
affect the implementation of Property
Rating Practice. 91
xii
2.25.4 Hypothesis 4: ‘Poor Taxation System’
significantly affect the implementation
of Property Rating Practice. 92
2.25.5 Hypothesis 5: ‘Property Rating Practice’
significantly affect Neighbourhood
Facilities Provision. 93
2.25.6 Hypothesis 6: ‘Lack of Political Will’
significantly affect the existing condition
of Neighbourhood Facilities Provision
in the study area. 94
2.25.7 Hypothesis 7: ‘Over-Reliance on Crude-
oil Revenue’ significantly affect the
existing condition of Neighbourhood
Facilities in the study area. 95
2.25.8 Hypothesis 8: ‘Corruption’ significantly
affect the existing condition of
Neighbourhood Facilities in the study area. 96
2.25.9 Hypothesis 9: ‘Poor Taxation System’
significantly affect the existing condition
of Neighbourhood Facilities in the
study area. 97
2.26 Property Tax Valuation Model for Developing
Countries (Babawale, 2013) 98
2.26.1 The Merit and Demerit of the Model of
Property Tax (2013) 101
2.27 The Components of Alberta Model of Property
Taxation (Government of Alberta, 2010) 102
2.28 Property Taxation System (Almy, 2014) 105
2.29 VAT/GST Taxation Model (World Bank, 2006) 106
xiii
2.30 Star Rating System in Malaysia’s Property
Taxation 108
2.31 The Theory of Cost-effectiveness in Property
Rating 111
2.32 An Overview of the Structural Equation
Modeling (SEM) 114
2.33 Research Gap 116
2.34 Summary and Link 117
CHAPTER 3 RESEARCH FRAMEWORK DEVELOPMENT 118
3.1 Introduction 118
3.2 Approach to Research Framework Development 118
3.2.1 Deductive and Inductive Reasoning 120
3.2.2 Reason for Adopting Deductive Approach 122
3.2.3 Theoretical Framework 123
3.2.4 Conceptual Framework 124
3.3 Reviewed of Existing Theories on Neighbourhood
Facilities and Property Rating Practice. 125
3.4 The Existing condition of Neighbourhood
Facilities in Bauchi metropolis. 128
3.5 Identifying the Factors militating against the
implementation of Property Rating Practice in
Bauchi Metropolis. 129
3.6 The Factors Militating Against the Implementation
of Property Rating Practice in Bauchi Metropolis. 134
3.7 Relationship between Property Rating Practice
and Neighbourhood Facility Provision in Bauchi
Metropolis. 136
xiv
3.8 Summary of the Research Framework of PRP for
Financing NFP in Bauchi Metropolis of Nigeria 139
3.9 The Research Theoretical Assessment Framework. 143
3.10 Summary and Link 146
CHAPTER 4 RESEARCH METHODOLOGY 147
4.1 Introduction 147
4.2 Philosophical Paradigm 147
4.3 Positivism and Interpretivism 150
4.4 Justification for Positivism Approach 151
4.5 Research Approach 152
4.6 Research Strategy 153
4.7 Data collection procedure according
to research objectives 154
4.7.1 Research objective one: 156
4.7.2 Research objective two: 157
4.7.3 Research objective three: 158
4.8 Population and Sample Size Determination 158
4.8.1 Population 159
4.8.2 Sample Size Determination 160
4.9 Survey 161
4.9.1 Pilot Survey 162
4.9.2 Pilot Survey Reliability Test 164
4.10 Sources of Data 165
4.11 Secondary Source 165
4.12 Primary Source 165
4.13 Instrument for Data Collection 166
xv
4.14 Development of Instrument for Data
Collection 167
4.15 The Demography 174
4.16 Data Collection Process 174
4.17 Types of Data 175
4.18 Data Analysis and Presentation 175
4.19 Technique for Analysis: Structural Equation
Modeling (SEM). 177
4.19.1 Assumptions in Structural Equation
Modeling 178
4.19.2 Model Identification 180
4.20 Procedures used in Exploratory Factor Analysis 182
4.21 Procedures used in Confirmatory Factor Analysis 182
4.22 Procedures used in Structural Model 183
4.23 Summary and link. 184
CHAPTER 5 RESULTS AND DISCUSSION 185
5.1 Introduction 185
5.2 Main Demographic Analysis 186
5.2.1 Gender Distribution 188
5.2.2 Marital Status 188
5.2.3 Age Distribution 188
5.2.4 Occupation Distribution 189
5.2.5 Educational Qualification Attained 189
5.2.6 Income Distribution 190
5.3 Assumption of Multivariate Analysis 190
xvi
5.4 Research Analysis Objective 1: To examine the
existing condition of neighbourhood facilities
in the study area. 191
5.5 Research Analysis Objective 2: To determine the
most significance factors that militates against the
implementation of Property Rating Practice for
financing neighbourhood facilities provision in
the study area. 197
5.6 Reliability Analysis before EFA 198
5.7 Main Data Screening 199
5.8 Outliers 199
5.9 Multicollinearity 201
5.10 Exploratory Factor Analysis (EFA) 202
5.11 Initial Reliability Analysis after EFA 206
5.12 Confirmatory Factor Analysis 207
5.13 Initial Confirmatory Factor Analysis 208
5.14 Final Reliability Analysis 210
5.15 Final Confirmatory Factor Analysis 210
5.16 Unidimensionality 211
5.17 Reliability 212
5.18 Validity Analysis 212
5.19 Convergent Validity 212
5.20 Discriminant Validity 213
5.21 Correlation between the Exogenous
(Independent) Constructs. 213
5.22 Structural Model 214
5.23 Research Analysis Objective 3: The relationship
between the most significant factors and the
xvii
existing condition of neighbourhood facilities
in the study area. 217
5.24 Research Analysis Objective 4: To propose a
framework for property rating practice for
financing neighbourhood facilities provision in
the study area. 221
5.25 Discussion on the finding according to research
objectives. 238
5.25.1 Research Objective 1: The existing
condition of neighbourhood facilities in
the study area 238
5.25.2 Research Objective 2: The most significant
factors that militates against the
implementation of PRP for financing NFP 240
5.25.3 Research Objective 3: To develop the
relationship between the most significant
factors and the existing condition of
neighbourhood facilities. 242
5.25.4 Research Objective 4: To propose a
framework of PRP for financing NFP
in the study area. 243
5.26 Distinction between Existing Property Rating and
Proposed Framework 245
5.27 Implementation of Land Area Assessment for
Rating 247
5.28 Summary and Link. 249
CHAPTER 6 SUMMARY, CONCLUSION AND
RECOMMENDATIONS 250
6.1 Introduction 250
xviii
6.2 Overall Summary 250
6.2.1 Research objective 1: To examine the
existing condition of neighbourhood
facilities in the study area. 251
6.2.2 Research objective 2: To determine
the most significant factors that
militates against the implementation of
PRP for financing NFP. 253
6.2.3 Research Objective 3: To develop the
relationship between the most significant
factors and the existing condition of
neighbourhood facilities. 254
6.2.4 Research Objective 4: To propose a
framework of PRP for financing NFP. 255
6.2.4.1 Existing Pattern for Property Rating
Practice. 255
6.2.4.2 The Shortcoming of the Existing
Property Rating Practice. 258
6.2.4.3 Land Area-Based Rating and
Value-Based Rating. 259
6.2.4.4 The proposed framework of Property
Rating Practice for financing
neighbourhood facilities 263
6.3 Research Contributions to the Body of
Knowledge 265
6.3.1 Policy Contribution 265
6.3.2 Practical Contribution 266
6.3.3 Professional Contribution 267
6.3.4 Theoretical Contribution 268
xix
6.4 Limitation of the Study 269
6.5 Recommendations for Future Research 270
6.6 Overall Conclusion 271
REFERENCE 272
Appendix 1. Questionnaire for Pilot Survey.
Appendix 2. Questionnaire for main Data Collection.
Appendix 3. Publications.
Appendix 4. Normality Test
Appendix 5. Google Map User Application, Geospatial World Forum
Appendix 6. Google Map Application, UN Habitat & GLTN
Appendix 7. Google Map User Application, UN Habitat & GLTN
Appendix 8. Remote Area Measurement in Potiskum, Nigeria.
Appendix 9. Title of Ownership Plot No. 308 BOTP/47A Potiskum.
Appendix 10. Maps.ie Google Map Distance and Area Measurements.
Appendix 11. Google Map Remote Distance and Area Measurement (Bauchi).
Appendix 12. Title of Ownership (Bauchi).
Appendix 13. VITA
xx
LIST OF TABLES
1.1 Research Stage 14
2.1 Property Tax Base 33
2.2 Federal and State Government Revenue Sources 37
2.3 Percentage Contribution of Property Tax to Local
Revenue in Global Perspective 42
2.4 Depicts the Level of Priority attached to different Taxes
in OECD Countries 44
2.5 Placement of Tax Burden between Property Owner and
Property Occupier according to Countries 47
2.6 Evidence-based Analysis on Property Rating Practice 58
2.7 Evidence based Analysis on the Impact of
Neighbourhood Facility Provision 80
2.8 Summary of Evidence-based Analysis on Property Rating
Practice 85
2.9 Summary of Evidence-based Analysis on the
Neighbourhood Facility Provision 87
2.10 VAT/GST Model Criteria 107
2.11 Summary of Existing Property Rating Model 110
3.1 Deductive and Inductive Research Approach 120
3.2 Review of the Existing Theory on Neighbourhood Facilities 126
3.3 Reviewed Existing Theory on Property Rating Practice 130
3.4 The Factors Militating against the Implementation of
xxi
Property Rating Practice 135
3.5 Summary of the Research Framework of PRP for
Financing NFP in Bauchi Metropolis of Nigeria 140
3.6 Sub-themes of the area of investigation (RO 1)
Endogenous Variable 142
3.7 Themes of area of investigation (RO 2) Exogenous
Variables 143
4.1 Research philosophy 150
4.2 Research Population 159
4.3 Determining the Population and Sample Size 161
4.4 Pilot Survey Reliability Analysis 164
4.5 The Structure of the Questionnaire and Sources of Items 168
4.6 Summary of Constructs, Measurement Items and Sources 170
5.1 Main Demography 187
5.2 Reliability Analysis Result before EFA 198
5.3 Mahalanobis Distance: Observation Farthest from Centroid 201
5.4 Multicollinearity Test 202
5.5 First KMO and Bartlett’s Test 203
5.6 First Exploratory Factor Analysis 204
5.7 Last KMO and Bartlett’s Test 205
5.8 Last Exploratory Factor Analysis 206
5.9 Initial Reliability Analysis Results after EFA 207
5.10 Initial Confirmatory Factor Analysis 208
5.11 Final Reliability Analysis 210
5.12 Final Confirmatory Factor Analysis 210
xxii
5.13 Correlation Matrix on Exogenous Constructs 214
5.14 Estimates for the Structural Model 215
5.15 Summary of Hypothesis Testing (RO 2) 217
5.16 Estimates for RO 3 from the Structural Model 221
5.17 Summary of the Hypothesis Testing (RO 3) 221
5.18 Overall Research Findings Summarised according to
Research Objectives 237
6.1 Land Area and Value-Based Rating Valuation 261
xxiii
LIST OF FIGURES
1.1 Shows map of Nigeria with Bauchi State superimposed 12
2.1 Local Government Property Rating Chart 24
2.2 Local Government Sources of Revenue 39
2.3 Basis of Property Taxation 63
2.4 A Model of Property Tax Lagos (Babawale, 2013) 100
2.5 Alberta Model of Property Taxation 103
2.6 Property Taxation System (Almy, 2014) 106
2.7 VAT/GST Model (World Bank, 2006) 107
3.1 Types of Reasoning in Research 119
3.2 Deductive Approach 121
3.3 Deductive Research Approach 121
3.4 Relationship between PRP and NFP 138
3.5 Research Framework of Assessing Property Rating
Practice for Financing Neighbourhood Facilities
Provision in Bauchi Metropolis, Nigeria 141
3.6 Research Theoretical Assessment Framework 144
4.1 Dimension of Research Philosophy 148
4.2 Research Onion 149
4.3 Research Choices 152
4.4 Cross-Sectional and Longitudinal Survey Designs 153
4.5 Research Time Frame 155
4.6 Structural Equation Modeling Statistical Procedure 181
xxiv
5.1 State of Repair of Neighbourhood Facilities 192
5.2 Neighbourhood Road Network 193
5.3 Contribution to Maintenance of Local Infrastructure 194
5.4 Sewage in the Neighbourhood 195
5.5 Community Sanitation 196
5.6 Routine Programme of Maintenance 197
5.7 Showing Outliers Detected 200
5.8 Initial Measurement Model 209
5.9 Final Measurement Model 211
5.10 Structural Model 216
5.11 Measurement Model for Research Objective Three 219
5.12 Structural Model Analysing Research Objective Three 220
5.13 Proposed Framework of Property Rating Practice
Modified Babawale (2013) Model of Property Tax 233
5.14 Chart Depicting the Condition of Neighbourhood
Facilities 239
xxv
LIST OF ABBREVIATIONS
AMOS Analysis of Moment Structures
API Application Programming Interface
ATBU Abubakar Tafawa Balewa University
AVE Average Variance Factor
BASEPA Bauchi State Environmental Protection Agency
CAMA Computer Assisted Mass Appraisal
CBA Cost-Benefit Analysis
CEA Cost-Effectiveness Analysis
CFA Confirmation Factor Analysis
CFI Comparative Fit Index
Cont. Continue
C Corruption
EFA Exploratory Factor Analysis
FCT Federal Capital Territory
GAV Gross Annual Value
GDP Gross Domestic Product
GIS Geographic Information System
GLTN Global Land Tool Network
GFI Goodness-of-Fit Index
GPS Global Positioning System
GST Goods and Services Tax
H Hypothesis
xxvi
IBM International Business Machines
IGR Internally Generated Revenue
ILWIS Integrated Land and Water Information System
KMO Kaiser-Meyer-Olkin
LAs Local Authorities
LGs Local Governments
LPW Lack of Political Will
MDG Millennium Development Goal
NAV Net Annual Value
NFI Normed Fit Index
NFP Neighbourhood Facilities Provision
NGOs Non-Governmental Organisations
NPV Net Present Value
OECD Organisation for Economic Cooperation and Development
OMV Open Market Value
ORCOR Over-Reliance on Crude Oil Revenue
PRP Property Rating Practice
PTS Poor Taxation System
RMSEA Root Mean Square Error of Approximation
RN Rate Nairage
RO Research Objective
RV Rental Value
SEM Structural Equation Modeling
SPSS Software Package of Social Science
TB Total Budget
xxvii
TC Total Income
TLI Tucker-Lewis Index
TRV Total Rateable Value
UK United Kingdom
UNICEF United Nations International Children Emergency Fund
UN United Nations
USA United States of America
VAT Value Added Tax
VIF Variance Inflation Factor
WHO World Health Organisation
XML Extensible Markup Language
1
Research Background
The provision of neighbourhood facilities in both urban and sub-urban centres is very
essential in boosting the social, economic and educational activities of the entire
population (Abbass, 2007); neighbourhood facilities which entailed all life-supporting
socio-economic amenities and services, like roads, hospitals, schools, sports facilities,
sewages and sanitation services; whose provision and maintenance are inevitable for
a viable community welfare system (Gibberd, 2014), are characterized by enormous
deficiency in the study area. The municipal authorities in Nigeria are constitutionally
mandated to mobilize financial grants and internally generated revenue to improve the
welfare of the local people by providing infrastructure, facilities and service delivery
like health centres, primary and adult education, market stalls, roads, sanitation,
abbatour inspection service, veterinary clinics, drainages, and so on (Oviasuyi, et al.,
2010).
Bauchi metropolis like all local governments in Nigeria, relied on the federal
and state governments for finances (Adeyemo, 2005), 20% of federal government
revenue was allocated to municipal authorities in 1991, and in 2003 about 80% of the
municipal revenue came from federal government (Jumare, 2014), however, meagre
local revenue like motor park and market stalls fees are accrued to the municipal
council; thus, the local government has three (3) known sources of revenue namely; -
CHAPTER 1
INTRODUCTION
2
federal and state governments monthly allocation, internally generated revenue and
grants; Direct allocation from federal government is always the highest nevertheless
not sufficient to finance all local community needs as well as develop and maintain
neighbourhood facilities while the two other sources are grossly inadequate, in 1997
91% of local revenue came from the federal government direct alloaction, while 8%
was generated from internal revenue and only 1% came from other grants (Adedokun,
2004).
The federal government on the other hand relied heavily on crude oil revenue
from international market as crude oil accounts for about 90% of Nigeria’s total
exports, and as a result remits more than 75% of budgetary revenues (Ademola et al.,
2015). Due to global recession associated with the plummet in crude oil price, and
other domestic issues, reduced Nigeria’s oil export and revenue (Ross, 2003; Rano,
2009), thus, federal funding to both states and local governments also reduced
significantly, thereby compelling each tier of government to find alternative revenue
sources. Hence the need to revive property rate being a potential local revenue source
(Norregaard, 2013). Going by the federal structure of government in Nigeria, the local
governments are restrained from making spontaneous fiscal laws for their respective
area of jurisdiction due to constitutional limitations (Adedokun, 2004; Jumare, 2014).
The general living condition can be described as deplorable as lack of
provision and maintenance of some basic facilities in the metropolis affects economic
growth and development; in Mairiga & Saleh (2009) the inadequate provision of
maternal healthcare facilities results to maternal death; Emeasoba & Ogbuefi (2013)
indicated poor road maintenanace as a major cause of road traffic accidents; and
according to the African Development Bank Group (2000) water instalation facilities
in Bauchi metropolis was hampered by lack of operation cost that leads to infrequent
servicing of installation facilities which culminates to irregular water supply. This
scenarios have negative repercussion on the living standard.
The accumulation of heaps of refuse by the road sides posed health risk and
occurrence of accidents in some neighbourhoods (Lawal & Garba, 2013); the
metropolis is characterized with unsafe dumping of refuse, littering, poor sanitation,
irregular evacuation and poor waste management (Bogoro & Babanyara, 2011; Gani
3
et al 2012; Bogoro et al 2014). The library building facility is characterized with lack
of enough reading space due to surge in the number of users and outdated textbook
materials (Isyaku, 2012). This is detrimental to the overwhelming number of students
across the metropolis, and at the same time, the population increase in the metropolis
exerts more pressure on existing facilities.
The decline in federal government finance to municipal authorities and the
indirect allocation of fund to municipal authorities have weakened the effort of the
local government to maintain existing local facilities and development new ones
(Agbani & Ugwoke, 2014; Nwogwugwu & Olusesi, 2015); and most internal revenue
sources are not harnessed, for instance property taxation is not implemented metropolis
(Muhammad & Ishiaku, 2013), as a result of that the metropolis is faced with
administrative problem bordering finance and provision of local infrastructure; along
this line, the menace of corruption is a factor that contributed to poor condition of
neighbourhood facilities (Jumare, 2014). Gibberd (2014) argued that neighbourhood
facilities will be better managed and maintained if an initiative is in place at the local
community level to finance the development and maintenance.
Internally Generated Revenue (IGR), of which property rating is an integral
initiative that can supplement local revenue if properly harnessed; as in Slack & Bird
(2014) 73% of municipal revenue in USA, and up to 100% of local revenue in Ireland
is generated by property rating. Statutorily State governments in Nigeria have been
empowered to establish framework for property rating at municipal level, as such the
Bauchi State Tenement Edict of 2007 is the existing legal instrument that provided for
property rating, however, it lacks the framework or structure to operate in the
metropolis, thus, the practice of property taxation was only enshrined in the State Edict
but is not put into practice.
A good neighbourhood is equipped with public facilities that will improve the
quality of life; in (Alexander & Brown, 2006; Kasim et al., 2007; Hartford’s
Neighbourhood Plan, 2016) posited the need to integrate community members in local
partnership initiative to design, development and revitalize neighbourhood facilities.
As in Hartford’s Neighbourhood Plan of 2010 – 2030 in United Kingdom, a Working
Group was formed comprising a good number of local residents who shall decides on
4
neighbourhood facilities development. Apart from participation in the area of decision
making, another integral aspect of it, is financing the development and routine
maintenance of all neighbourhood facilities; this unavoidably requires absolute
synergy from all community members in terms of compliance to property rate
payment.
The poor condition of neighbourhood facilities and services in Nigeria calls for
holistic approach where local community members should be integrated to join
government efforts in providing and maintaining local facilities and services, by way
of prompt discharge of civic responsibility which entailed rate payments. Local
initiative for financing the maintenance of local facilities requires internal revenue to
supplement the grants municipal authority receives, so that facilities could be
maintained to span longer period of useful time; the most viable and reliable source of
revenue at the local level is property rating practice (McCluskey, 2014; Salmaso,
2014);
In Udo (2007) the poor condition of some local facilities in Nigeria is attributed
to total absence of maintenance programme. In consequence, lack of appropriate
maintenance leads to maintenance backlog and results to loss of lives and properties
especially in the transportation sector. Property rating practice in principle and
practical sense, seek to provide a redress to problems associated with neighbourhood
facilities development and maintenance through annual property taxation where the
proceeds are used to defray the cost necessary for maintenance of facilities and
services (Eti et al., 2006; Nwachukwu & Emoh, 2010).
An important local source that could augment the local revenue is property
taxation; this form of tax is not imposed in the metropolis (Muhammad & Ishiaku,
2013), even as the Laws of Bauchi State of Nigeria has provided a legal instrument,
for rating of real property (Bauchi State Ministry of Justice, 2007), but the provision
ended as mere rhetoric, without implementation. This study examines the existing
condition of neighbourhood facilities; and evaluate the most significant factors that
militates against the implementation of property rating for financing neighbourhood
facilities, in line with a number of overarching theories, a hunch of statements
formulated the hypotheses, notably, ‘lack of political will’, ‘over reliance on crude oil
5
revenue’, ‘corruption’ and ‘poor taxation system’ were tested to find out whether any
factor significantly militate against the implementation of property rating practice; and
furthermore develop the relationship between the factors and the existing condition of
neighbourhood facilities; and finally proposed a cost-effective framework for PRP for
financing neighbourhood facilities in the study area.
Statement of Research Problem
Neighbourhood facilities in the study area are grossly inadequate, the provision and
maintenance of existing facilities is hampered by financial constraint (Jumare, 2014),
as in (Green, et al., 2005; Kasim, et al., 2007; Hutton & Bartram, 2008; Sapkota, 2014)
the provision and maintenance of neighbourhood facilities involved substantial cost.
As a result, the few available infrastructures in the study area are not properly
maintained; according to the African Development Bank Group (2014) inadequate
facilities has direct link to the prevalence of unemployment and poverty among youth.
In (Edrees, 2016) direct relationship exist between infrastructure and local economic
growth. The issue of irregular sanitation services and waste management was reported
by (Bogoro & Babanyara, 2011; Bogoro et al 2014), this was aggravated by high rural-
urban drift, which create slum environment vulnerable to poor sanitation with
repercussion on high mortality rate (Hutton & Bartram, 2008); The general condition
of facilities and services are unsatisfactory, and greater part of the problem have to do
with finance which have a direct link with the pattern of municipal administration and
the entire political spectrum (Aliyu, et al., 2013; Jumare, 2014).
The municipal authorities has the constitutional mandate to transform the local
community by mobilizing internal revenue and provide facilities and services
(Adeyemo, 2005; Oviasuyi, et al., 2010; Lamidi & Fagbohun, 2013); infrastructure
investment as a catalyst for rapid transformation is capital intensive (African
Development Bank Group, 2014), both local and state governments in Nigeria relied
on federal government for finances (Elisa & Timothy, 2008); and due to fluctuation in
statutory revenue allocation to municipal authorities in recent years and notably the
6
consolidation of the local governments’ revenue allocation in what is called ‘State
Joint Local Government Account System’, the fiscal capacity of municipal authority
to finance neighbourhood facilities and services is further derogated (Ojugbeli &
James, 2014). The present day situation in the study area is that, as federal statutory
allocation dwindles, and the population surge in the metropolis reached a record high,
due to politico-religious skirmishes in surrounding states.
Due to paucity of relevant literature on the existing condition of facilities in the
metropolis, the phenomenon is rarely reported, however, available studies extensively
discussed issues on the condition of neighbourhood facilities and local services in the
study area, and mainly focused on the need for maintenance and upgrading the
facilities, but have not focused on the sources of finance needed to maintain the
facilities. One of the most integral source of revenue at municipal level is property
rating, this form of tax is not implemented despite the decrepitude condition of
neighbourhood facilities (Muhammad & Ishiaku, 2013); however, the Bauchi State
Edict of 2007 provided for property rating, but there is no framework and structure for
it to operate, thus, property rating is not implemented.
The property taxation is one of the major sources of municipal revenue, as
indicated in Figure 2.2 on page 39; however, this form of tax is not implement
(Muhammad & Ishiaku, 2013), in effect, the low revenue generation affects the fiscal
capacity of the municipal authority to meet the local demand of provision of public
facilities (Adeyemo, 2005; Jumare, 2014); among other objectives, this study is geared
to establish the factors that militates against the implementation of property taxation
in the metropolis. Other sources of municipal revenue are market stall fees, motor park
fees, Cattle tax, business registration, development levy and fine; the external sources
are mainly federal statutory allocation, grants and special donations (Ayeni &
Adewale, 2006). However, the existing finance of the municipal council yields
insignificant results, and thus, the municipal council relied on federal allocation
(Olalekan, 2015), the persistent deterioration of facilities called for more effort to
strengthen local sources of revenue, hence the need to reposition property rating
practice.
7
A properly structured property taxation will augment the local revenue and enhance
local welfare (Babawale, 2013; Salmaso, 2014), poor funding is one of the major
factors affecting neighbourhood facilities provision and maintenance as such the
existing local revenue are not sufficient to meet the local expenditure in the metropolis
and most municipal councils Nigeria except in Lagos (Olawande & Ayodele, 2011);
There is zero per cent contribution by property rating to municipal authority in Bauchi
due to lack of framework of property rating practice and non-implementation of the
practice; as such infrastructure and services are not allocated with adequate fund for
development and maintenance; this has emphasized the immediate need for a
framework of property rating practice in order to supplement fund at municipal level
for financing neighbourhood facilities.
The metropolis in collaboration with the state government were bedevilled by
financial constraint in that the initiative embarked upon to maintain neighbourhood
facilities in the area of sanitation have recorded insignificant success, earlier the
metropolis have relinquished the sanitation activities to the Bauchi State
Environmental Protection Agency (BASEPA) due to financial problem, and today
even BASEPA is bedevilled by the same problem (Bogoro, & Babanyara, 2011). This
therefore call for alternative source of revenue for the metropolis. The Bauchi State
Tenement Edict of 2007 has provided the legal instrument for property rating, but it
has never been put into practice, despite the condition of neighbourhood facilities that
demands finance for proper management; this legal instrument for property taxation
does not provide a workable framework for property rating; this study is poised to
proffer a modus operandi upon which viable implementation of rating practice can be
achieved at relatively less cost and time, so that the metropolis can deliver her
administrative responsibilities.
The framework of property taxation for Lagos and other states, and subsequent
adoption in developing countries by (Babawale, 2013) among other things outlined the
cost-effectiveness which is very essential in achieving absolute viability in rating
exercise, however this existing model does not outlined how cost-effectiveness can be
achieved; some specific steps are necessary to be considered towards cost
effectiveness, lack of these steps creates a shortcoming that should be addressed to
8
foster a viable PRP in the study area, so that the cost of rating administration will be
minimized and expected revenue increased to finance neighbourhood facilities. Also
the consideration to improve existing model to a more comprehensive prototype that
could address contemporary local issues like the prevalence of land speculation that
affects real estate development is timely, it is pertinent that the modified framework
should address some local issues, as McGee (1997) indicated that modification of PRP
should reflect local custom or existing local practice.
Having acknowledged the essence of PRP in the provision and maintenance of
neighbourhood facilities and the fact that legal instrument upon which PRP can operate
was enacted in the Bauchi State Tenement Edict of 2007, the failure to implement the
practice amidst the persistent degeneration of neighbourhood facilities is a problem
shrouded in mysteries. This study is poised to examine the existing condition of
neighbourhood facilities; and evaluate the most significant factors that militates
against the implementation of PRP for financing neighbourhood facilities provision in
the study area; and also to develop the relationship between the factors and the existing
condition of neighbourhood facilities; and propose a framework for PRP for financing
neighbourhood facilities provision in the study area.
Research Questions
The following are the research questions:
i. What is the existing condition of neighbourhood facilities in the study area?
ii. What are the most significant factors that militates against the
implementation of property rating practice for financing neighbourhood
facilities provision in the study area?
iii. What is the relationship between the factors and the existing condition of
neighbourhood facilities in the study area?
iv. Is there any framework for property rating practice in the study area?
9
Research Aim
The aim of this study is to propose a framework of property rating for financing
neighbourhood facilities provision in Bauchi metropolis of Nigeria.
Research Objectives
To achieve the aim stated in this research study, the following objectives are pursued:
1) To examine the existing condition of neighbourhood facilities in the
study area.
2) To evaluate the most significant factors that militates against the
implementation of property rating practice for financing
neighbourhood facilities provision in the study area.
3) To develop the relationship between the most significant factors and
the existing condition of neighbourhood facilities in the study area.
4) To propose a framework of property rating practice for financing
neighbourhood facilities provision in the study area.
Research Hypothesis
The following hunch of hypotheses were stated in order to ascertain whether or not the
factors significantly militates against the implementation of property rating practice in
the study area. The hypothesis here in this study provide a basis for inference as
according to Fraenkel and Wallen (2009) hypothesis enables researcher to think deeply
about the possible outcome of the study. As such apart from answering the research
questions, the outcome should respond to the stated hypotheses based on prior
evidence established in the research (Fraenkel & Wallen, 2009). In this study nine
hypotheses were stated and tested using the quantitative data collected during the
research survey.
H1: ‘Lack of political will’ significantly affect the implementation of PRP.
10
H2: ‘Over-reliance on crude oil revenue’ significantly affect the implementation of
PRP.
H3: ‘Corruption’ significantly affect the implementation of PRP
H4: ‘Poor taxation system’ significantly affect the implementation of PRP.
H5: ‘Property Rating Practice significantly affect Neighbourhood Facilities Provision
H6: ‘Lack of political will’ significantly affect the existing condition of
Neighbourhood Facilities in the study area.
H7: ‘Over-reliance on crude oil revenue’ significantly affect the existing condition
of Neighbourhood Facilities in the study area.
H8: ‘Corruption’ significantly affect the existing condition of Neighbourhood
Facilities in the study area.
H9: ‘Poor taxation system’ significantly affect the existing condition of
Neighbourhood Facilities in the study area.
Scope of the Study
The study area of this research is Bauchi metropolis of Bauchi State, located in the
North-east of Nigeria, in the West-African sub-region; Nigeria occupies an expanse
area of about 923,768 km2, bordering the Atlantic Ocean to the south by about 800
km, with Benin republic to the west, Niger republic to the north and Cameroon republic
to the east; the National Population Commission in Nigeria puts the population to
about 140 million during the last head count in 2006, recording a tremendous increase
from 15.9 million in 1911 to more than 163 million in 2010 (National Bureau of
Statistics, 2010). Bauchi metropolis covers an area of about 3,687 km2, is the capital
of Bauchi State, created in 1976 to make 16 States in Nigeria as at that time, the
metropolis has a population of 493,730 people (National Bureau of Statistics, 2012).
The research is limited to Bauchi metropolis even though the city is historically
a large settlement which persistently receives an influx of people from neighbouring
states namely Plateau, Yobe and Borno States due to sporadic skirmishes lingering
11
around in the states, especially the recent ethno-religious turbulence and protracted
insurgency in some States neighbourhood the study area. The population surge in the
state add to the existing density of people in the metropolis, especially in those densely
populated neighbourhoods characteristically lacking social facilities and services and
are mainly occupied by low-income earners whose economic activities are small-scale
agriculture and trade; the level of poverty according households in the state is
estimated at about 49.4% (National Bureau of Statistics, 2012). As such the influx of
people further aggravated phenomenon by exerting increasing pressure on the limited
urban infrastructures, facilities and services.
Given the idea that the population from which sample elements for the study
was extracted is based on quantity of households in Bauchi metropolis, is pertinent to
indicate that there are 85,761 housing units from which 18.2% were made up from
traditionally local materials (National Population Commission, 2006). Few
respondents are drawn from the professional firms in the field of real property
valuation, officials from the Ministry of Lands and Housing, Ministry of Environment,
Ministry of Sanitation, as well as academicians in the relevant fields; while the bulk
of data were obtained from the general public. Several studies were carried out on
internally generated revenue in local government, but very few focussed their attention
on property rating, thus, even the few ones, do not precisely investigate the failure of
the government to implement property rating practice in the metropolis, which this
research study is concern to do. The location of Bauchi State is highlighted in Figure
1.1 below.
12
Figure 1.1: Shows map of Nigeria with Bauchi State superimposed.
The selection of Bauchi metropolis as the area of study was inspired by the ever rising
property market and urban sprawl due to continuous influx of people into the
metropolis and general population surge, these development are not without some
social problems, the scenario is accompanied with rapid deterioration of existing
neighbourhood facilities and insufficient local services.
Property rating being an exercise performs at municipal area (Local
Government) is principally designed to generate local revenue for the development,
management and maintenance of neighbourhood facilities and services within the
municipal area so as to improve the welfare of the people. Even though, local
governments have other sources of revenue, the revenue generated by other sources is
not sufficient enough to enable the local government carry out all its statutory mandate
in the area of neighbourhood facilities provision and maintenance.
Case Study Area
Key
N
13
This most potential internal revenue for the local government is however not being
harnessed in Bauchi metropolis despite numerous local infrastructures and facilities
that needs upgrade and/or maintenance. The study is therefore confined to Bauchi
metropolis with a view to put forward a breakthrough to the impasse in financing
neighbourhood facilities development and maintenance, using property rating option.
Significance of the Study
Property rating is identified as the most potential internally generated revenue to local
governments across the globe (McCluskey, et al., 2006), its contribution to local
revenue is very significant, as much as 50% may be contributed by property tax
(McCluskey et al., 2006). Property rating has not been able to meet its essential
purpose in Bauchi metropolis. The few neighbourhood facilities available are in poor
condition, lacking routine maintenance; for instance roads are characterized with
bumps, there is inadequate electricity and water supply, failed public
telecommunication etc (World Bank, 1996; Jolaoso et al., 2013 & Nigerian Tribune,
2014). While the demand for neighbourhood facilities and services increase with the
rapid increase in population in the study area.
The consequences of lack of neighbourhood facilities are numerous: poor roads
leads to the ‘road traffic accidents’, inadequate water supply leads to outbreak of some
epidemics, poor or total absence of uninterrupted power supply stagnates all aspects
of socio-economic life of the citizen ranging from industrial productivity to small-scale
businesses; academic research, healthcare delivery etc broadly speaking, the absence
of one neighbourhood facilities or services will instantly result to multiple problems
in the society. In view of these, it has become imperative to find a panacea to the
phenomenon. An empirical investigation could find the relevance of property rating in
solving the deteriorating neighbourhood infrastructures, specifically looking at the
historic purpose of property rating as regard neighbourhood facilities.
The outcome of this study can inform the local government of the revenue
potential in property rating and the magnitude of the community problems it can solve,
14
even though, community members (rate payers) are compelled to pay rates applicable,
the residents will yield from the tax paid as the neighbourhood facilities and services
can be improved and enhance general welfare. Moreover, this research study can pave
way for further studies in the area of property rating and taxation especially in
developing countries where the tax is unpopular and the percentage contribution of
property rating to GDP or local revenue is minimal.
Research Plan
The research study was planned and carried out in the following stages:
Table 1.1: Research Stage
Stages
Activity
First Stage
1. Extensive Reading
2. Literature Review
Second Stage
1. Research Aim, Objectives and Questions
2. Research Framework
3. Research Methodology
Third stage 1. Data Collection
Fourth stage
1. Data Analysis
2. Data Interpretation
3. Data Presentation
4. Reporting
1.9.1 First Stage
This part of the research entails extensive reading of relevant literature so as to be
acquainted with current scenarios in property rating practice. This stage consist of; -
the concept of property rating, evolution of property rating, history of property rating
in Nigeria, rating assessment, relief and exemption, rating from global and local
perspectives; others are the concept of neighbourhood and neighbourhood facility
development, role of property rating in sustaining neighbourhood facility, impact of
neighbourhood facilities on property value, the relationship between PRP and NFP;
15
others includes community engagement in NFP, development of the neighbourhood
facility, essence of development control in property rating. Therefore, against the
contextual background provided by the literature review, research objectives and
questions were prepared.
1.9.2 Second Stage
The second stage deals with the research aim, objectives, questions as well as the
research framework development and research methodology.
1.9.3 Third Stage
Discusses the procedure adopted for data collection, the stage explained in details the
how data was collected for the study as planned. In order to comply with the research
objectives and achieve the aim, the type of questionnaire used, process of carrying out
field survey and collection of data in quantitative form. In conclusion, the tools of
analysis and presentation of findings are explained.
1.9.4 Fourth Stage
This involved analysis and interpretation of data, presentation of findings based on the
data gathered from respondents through the use of questionnaire. Given the size of the
study area is large, systematic random sampling is adopted in order to cover the area
and allow proportionate representation of each neighbourhood in the study area. The
questionnaire type is the closed-ended type of five-level-Likert scale, in the analysis
of data, the Structural Equation Modelling and descriptive statistics was used and
inference was made to indicate the direction of relationship between the variables in
the study.
16
1.9.5 Reporting of Findings
In this research study, data are collected in quantitative form, after careful analysis and
interpretation; the results are statistically presented in tables, charts and figures at the
end of the study.
Structure of the Thesis
This section of the thesis contained the outline of each chapter depicting their content
in line with the extent of issues covered, objectives of the research. The outlines were
stated below: -
1.10.1 Chapter 1: Introduction
As titled above, this is the first part of the research study which focussed on: -
background of the study, statement of research problem, research aim and objectives,
other items covered in this part are the scope of the study, significance of the study,
stages of the research plan, structure of the research, and the summary.
1.10.2 Chapter 2: Review of Literature
This part of the research studied and reviewed related literature, two major themes
namely: Property Rating Practice and Neighbourhood Facility Provision that are
making the literature review formed the basis of the research objectives. In this
chapter, current scenarios in property rating practice were studied in the following
sequence; - the concept of property rating, evolution of property rating practice, history
of property rating in Nigeria, rating assessment, relief and exemption, property rating
from global and local perspectives, evidence-based analysis of practice of property
rating; others are the concept of neighbourhood and neighbourhood facility provision,
17
the roles PRP can play in sustaining NFP, impact of neighbourhood facilities on
property value, the relationship between PRP and NFP.
1.10.3 Chapter 3 Theoretical Framework Development
This chapter focussed on the theoretical and conceptual framework for the study, the
research designed is based on property rating practice as a source of local revenue for
financing neighbourhood facilities development and maintenance. The justification for
adopting the framework and the potentiality of property rating to be a panacea to the
problem was highlighted. The deductive research approach, summary of the literature
review from property rating and neighbourhood facility perspectives were discussed.
The pattern for data collection and analysis was also illustrated.
1.10.4 Chapter 4 Research Design and Methodology
This chapter deals with the research design and methodology, it highlights and
elaborates in detail the research approach to achieve the research objectives in order
to measure the extent at which PRP can finance NFP in Bauchi metropolis, in line with
the aim of the study (to assess property rating practice for financing neighbourhood
facilities provision in Bauchi metropolis of Nigeria). Also discussed are the research
philosophy, the population and sample of the population, the research method, and
source of data, others includes instrument for data collection, data collection and data
analysis techniques.
1.10.5 Chapter 5 Results and Discussion
The data collected were analysed using SPSS with AMOS 22 version for EFA, CFA
and Structure Equation Model (SEM); results are presented in tables, charts and figures
in this chapter. At the end of this chapter, the analysis yields a result to the researcher
to infer the findings on the entire population of the study.
18
1.10.6 Chapter 6 Summary, Conclusion and Recommendations
The findings are summarised in this chapter, an inference made in light of the result.
This chapter will unequivocally and in concise term state the impact of property rating
practice on neighbourhood facilities provision and maintenance in Bauchi metropolis;
as well as the impediments surrounding property rating practice in the metropolis. In
this chapter, recommendations are proffered on how to improve PRP. Finally a
conclusion on the research study is given.
Summary and Link
The chapter begins with an introduction of the research study, problem statement, aim
and objectives of the study, scope of the research, and the significance of the
study/contribution of the research to the body of knowledge. However, in the next
chapter titled ‘Review of Literature’ an in-depth study on the subject matter was
carried out in order get more comprehensive platform from both global and local
perspectives. There is an introduction to the literature review followed by the concept
of property rating, assessment, relief, exemption from rate, history and evolution of
property rating, evidence-based analysis on property rating, it further addresses issues
on neighbourhood facility provision, impact of NFP on property value
19
2.1 Introduction
In this chapter, the study focussed on the critical review of literature related to the
subject matter. It explained the general concept of property rating and history of
property rating exercise from global and local perspectives; other related literature
studied and reviewed are: - the prevailing state of property rating in Nigeria, the global
position of property rating practice, evidence-based analysis on property rating
exercise, concept of neighbourhood and neighbourhood facility development, impact
of neighbourhood facilities on property value, relationship between PRP and NFP;
manual rating system; land area-based rating assessment; value-based rating
assessment; computer-assisted mass appraisal; an overview of the Structural Equation
Modelling and relevant PRP models were reviewed.
2.2 The Concept of Property Rating
The term ‘property rating’ is synonymous to ‘tenement rating’ (Yobe State Gazette,
1994; Onifade & Olajide, 2007; Bauchi State Ministry of Justice, 2007). Tenement is
a piece of land on which a building or any structure is erected thereon, thus, it exclude
any piece of land with no building structure (Yobe State Gazette, 1994; Bauchi State
Ministry of Justice, 2007). Arguably, in (Onifade & Olajide, 2007) tenement may
CHAPTER 2
REVIEW OF LITERATURE
20
comprise of ‘profit a prendre’ right to extract or mine mineral resources. In Bello
(2006) tenement rate as a property tax is applied on hereditament. The term
‘hereditament’ in this context refers to those real properties that are liable for the
payment of rates annually (Kuye, 2002; Johnson et al., 2005). This implies that some
exempted properties cannot be regarded as a hereditament.
In tenement building, occupants are often higher in number, using inadequate
lavatory facilities and other conveniences, most tenements buildings are closely
characterized as a slum or a ghetto settlements due to poor housing condition, such
settlements lack neighbourhood facilities and are densely populated, according to
Wacquant (1997) an area is a ghetto if poverty rate is above 40%.
Property rating is essentially property tax levied and charged on real property,
this form of tax is ‘ad valorem’ in that, the tax is calculated on the basis of the value
of the property, this however, gives the impression that, the higher the value of a
property liable for rating, the higher the tax payable (Jacobus, 2010). Property rating
is defined as an instrument used by local governments to generate revenue for the
purpose of maintaining neighbourhood infrastructure and facilities (Ogbuefi, 2004).
Property rate also called local taxation is levied on land and buildings where the
proceeds are used to finance neighbourhood projects (Nwachukwu & Emoh, 2010).
The local governments in Nigeria relies mainly on the federal government for all
expenditures such that almost all local governments cannot finance and maintain
neighbourhood facilities with internally generated revenue like property rating practice
(Akindele et al., 2002; Achara, 2003; & Alo, 2012).
Property rating is the most important and potential internally generated revenue
for municipal councils (Cozmei & Onofrei, 2012), countries across the world have
keen interest on this local tax, over 130 countries levied tax on real property (Drebbia
et al., 2002). Dillinger (1991) earlier argued that, in reality, property taxation would
hardly generate significant revenue needed to fund the development and maintenance
of neighbourhood facilities. In addition to other problems associated with rating
exercise, it is particularly unviable in inflationary period, in some instances cost out-
weigh the expected revenue, also the rigorous assessment and re-assessment coupled
with administrative hindrances makes it slower and is very unpopular in most
21
developing countries. In Ogbuefi (2004) added that the tax is only feasible in municipal
areas where it is viable in terms of cost and revenue relationship. The overall success
of the exercise is also dependent on the extent at which local inhabitants enjoys
existing neighbourhood facilities.
Neighbourhood facilities comprises of a variety of social services whose
provision is crucial for the socio-economic life of the citizens. The community where
people live, inevitably require a wide spectrum of social amenities like roads network,
water, telecommunications, schools, hospitals etc in order to sustain lives (Kasim,
2011). Neighbourhood facilities literally refer to community infrastructure. The scope
of neighbourhood facilities may not be confined to just social amenities but
neighbourhood plan and urban design should be carried out in such a way that the local
values are reckoned with, and housing design conforms with conventional standard,
especially in relation to other land uses and neighbourhood facilities (Oyebanji, 2003).
The tax (property rating) is administered under the jurisdiction of municipal
authority, properties are assessed and valued quinquennially (every five years) the tax
is charged on the annual value of a non-domestic property and capital value of a
domestic property (as the case may be). Thus, the rating of real property may be
divided into two, the domestic and non-domestic rating (Plimmer et al., 1999) the rate
applied to domestic properties on the basis of capital value is lighter while the rate
applied to non-domestic properties (business unit) on the basis of annual rental value
is heavier (Bird & Slack, 2002).
The rating funds are used to finance the evacuation of refuse, cleaning of the
environment, provision of basic amenities in the community (Oyegbile, 1996, Kuye,
2002 and Rangwala et al., 2003). Property tax (rate) being a tax on immovable
property is regarded as most stable tax that can finance municipal authority, is
generally a tax periodically levied on real estate owned or occupied by an individual
or group of individuals, is unpopular among voters and most often it does not consider
‘ability to pay’ (Blochliger, 2015), furthermore, in the parlance of real estate valuation
and management, property tax (rate) connotes tax levied on hereditaments or generally
on improvements on land. The scope of application of the tax is later extended to plants
and machinery in 1960 when the Law to that effect was enacted in United Kingdom
22
(Ogbuefi, 2004).
2.3 The Importance of Property Rating
Property rating practice is essentially an internally generated revenue administered
within the jurisdiction of municipal council, established to provide and maintain
community infrastructure and local services (Nwachukwu& Emoh, 2010 and Salmaso,
2014). In 1601, the persistent dilapidation of neighbourhood facilities and lack of
regular maintenance in United Kingdom, triggered the enactment of ‘Poor Relief Act’
in order to raise fund through property taxation for financing neighbourhood facilities
(Kuye, 2002). The major focus of property rating is to find local remedy to the poor
condition of facilities and services like refuse disposal, sanitation, healthcare, as well
as the provision and maintenance of basic facilities (Ogbuefi, 2004; Salmaso, 2014).
The practice of property rating at the local level for the purpose of community
development programmes like education, health, water project, sanitation is a global
phenomenon (Reilly, 2000).
A well implemented property rating has the potential to finance community
infrastructure, as the impact of property taxation is significant on the Gross Domestic
Product (GDP) in many countries, the tax contribute up to 3% of GDP in Canada,
United Kingdom and United States (Slack, 2011), in (Bahl, et al., 2008) property rating
contributes up to 2.1% of GDP in some countries of the Organisation for Economic
Cooperation and Development (OECD); In (Norregaard, 2013) less than 0.5% is
contributed to GDP in African countries; and about 90% of the sub-national revenue
is contributed by property tax in some OECD countries (Presbitero, et al., 2014).
Property rating is a good option for financing and maintaining community
infrastructure as the tax can generate huge revenue sufficient to finance community
project; in (Pawi, et al., 2012) Johor and Kuala Lumpur City Hall in Malaysia have
recorded property tax arrears of more than RM400 in 2009 along; this tax arrears, if
promptly paid, can be of immense importance to the communities concern.
23
2.4 Theoretical and Legal Provision of Property Rating in Nigeria
The pattern of property rating practice in Nigeria was developed from the rating system
of the United Kingdom, (Nigeria’s former colonial master) Ogbuefi (2004). The
valuation of hereditaments for rating is a routine exercise and the rate liability an
occupier or an owner is oblige to pay annually is determined after computing the
annual value of a business unit which is expressed in term of rateable value, this
rateable figure is further multiplied by ‘Rate Poundage’ (in United Kingdom) or ‘Rate
Nairage’ (in Nigeria). In the case of a domestic property, the capital value of a
hereditament is multiplied by the rate Nairage applicable (Johnson, et al., 2005).
All rate funds generated are paid as Inland Revenue as indicated by Local
Government Act 1948, supported by Local Government Finance Act, 1988 in United
Kingdom, likewise, the 1976 nationwide Local Government Reform in Nigeria has
enjoined all States Government to enact Local Government Laws in which Rating
Laws are encapsulated therein (Ogbuefi, 2004). In the procedure for assessment, the
legislation maintained the conventional principles for determining the value of a
hereditament as well as the rate payable. Valuation Tribunal is normally provided to
adjudicate any disagreement over rate charged (Johnson, et al., 2005).
Property rating in Nigeria is charge on the basis of property ownership contrary
to what the system provided for in United Kingdom, where rating on the basis of
property occupation within the rating area, the capital and the annual value are the two
important operational components necessary for the assessment. The use of capital
value for the assessment of hereditaments became imperative mainly due to the fact
that some hereditaments do not have direct rental evidence derived from previous
lettings, and indirect evidence on the other hand cannot be adduced even from the most
relevant properties, the affected hereditaments in this regards includes industries,
schools, private houses etc therefore assessment of their total value may be difficult,
however any recent sale figure can be considered as the current market value or the
capital value (Ogbuefi, 2004).
The Bauchi State Government, in its Tenement Rating Law Cap 156 of 2007,
has made each Local Government Area the rating authority for that local territory, and
24
has the power to levy and administer rate base on the assessment of the annual value
of a tenement, as may be carried out by the Central Valuation Unit. Among other
functions, the Valuation Unit have to establish, manage the rating units in the area.
The most essential and fundamental function is the actual valuation of hereditaments
within the territory of the local government and coming up with the valuation lists
which is very crucial in determining the total revenue, the local government can
anticipate in a given year (Bauchi State Ministry of Justice, 2007).
A typical rating chart in the Valuation Unit of a local government has three
major component parts namely: the Rating Valuation Unit, the Accounting Unit and
the Administrative Unit, each performs a distinct function under the overall co-
ordination of the Chief Rating Officer. The chart below illustrates the hierarchy of
positions:
Chief Rating Officer
Principal Rating
Officer
Senior Rating
Officer
Rating Officer
Rating Field
Assistants
Secretary
Typist DriversRating
Clerks
Publicity &
Enlightenment
Unit
Accounting Officer
Area Account Clerks
Figure 2.1: Local Government Property Rating Chart (Oyegbile, 1996).
272
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