NJOMACS

This study investigated the procedures for tenement rate assessment and collection, examined barriers to compliance, and assessed the effects of tenement rates on housing construction materials in the Abuja Municipal Area Council (AMAC). A descriptive survey research design was adopted. Primary data were collected through structured questionnaires administered to 220 respondents comprising property developers, contractors, and urban planners. Data were analyzed using frequency distributions and percentages. The findings reveal that property valuation is the most commonly used method of tenement rate assessment (40.9%), while area council officials are primarily responsible for collection (45.5%). The study also identified high tax rates (31.8%) and lack of awareness (27.3%) as the major barriers to compliance among property owners and stakeholders. Furthermore, 40.9% of respondents indicated that tenement rates greatly increase construction costs, while 36.4% reported that they contribute to delays in the procurement of housing construction materials. The results indicate that tenement rates affect both the cost and timing of housing development activities. Strategies suggested to improve compliance and enhance efficiency include public awareness campaigns, simplified payment procedures, and the adoption of digital payment systems. The study concludes that while tenement rates serve as an important source of local government revenue, inefficiencies in assessment and collection processes, coupled with high perceived tax burdens, negatively affect housing delivery and the procurement of construction materials in AMAC. The study recommends that AMAC adopt a more transparent and standardized assessment framework to promote fairness, improve compliance, and support sustainable housing development.