framework of property rating practice for...

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.

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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.

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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

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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

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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

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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

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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


4.2 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

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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


5.2 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

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5.4 Research Analysis Objective 1: To examine the

existing condition of neighbourhood facilities


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


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


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


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


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


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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