Green Property Tax in Anambra State: Opportunities and Challenges
Keywords:
Green Property Tax, Anambra State, climate change, Opportunities & Challenges.Abstract
including intense heatwaves, erratic rainfall patterns, flooding, and coastal erosion, which negatively affect real estate, infrastructure, and biodiversity, and wreak havoc on people’s well-being, livelihood, and communities. To accelerate climate action, strict measures and regulations are needed in the global effort to address the climate crisis and achieve environmental sustainability. This study examines the opportunities and challenges of introducing a green property tax in Anambra State to promote ecological sustainability and address climate change challenges, following the suspension of the Anambra State Property and Land Use Tax (APLUC) collection in 2018. Data were collected from Estate Surveyors and Valuers and property owners from the three major cities of Anambra State to gauge their opinions on the workability of the tax. Findings show that the green tax would be beneficial in these areas: adherence to town planning laws and building codes, reduced carbon emissions, reduced flooding, and additional revenue for the government. Challenges include the non-involvement of stakeholders in drafting the tax policy, tax awareness, difficulty in determining environmental impact, non-judicious use of tax funds by the government. Based on these findings, this study recommends stakeholders’ involvement and participation especially the Estate surveyor and Valuers in drafting the tax policy and the implementation, training of staff and deployment of ICT in tax administration processes. The study highlights how to design and implement in a developing economic context a green property tax for promoting a greener and more sustainable environment. It will serve as an innovative fiscal policy tool and can influence policymakers, real estate developers, and homeowners to adopt greener practices, fostering a culture of sustainability. It will also serve as a model for other states in Nigeria.
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