Public Sector & Policy·Case 07·2024

Lagos Property Tax System Overhaul

Systems ThinkingProcess ReengineeringPolicy Design

Student

Babatunde Adeyemi

SE Thesis, 2024

The Problem

Plain language

Lagos State collected less than 12% of its assessed property tax revenue annually — not because residents refused to pay, but because the system for assessment, billing, and collection was fragmented across 20 agencies with no shared data infrastructure. 92% of properties lacked a stable unique identifier.

Methodology

SE approach applied

Systems Thinking to map the entire tax lifecycle from assessment to collection to enforcement. Process reengineering to identify redundant hand-offs. Designed a unified property registry architecture with a single tax ID. Built service blueprints for inter-agency coordination and digital channel design.

Disciplines Applied

Systems ThinkingProcess ReengineeringPolicy Design

Key Outcomes

+340%

Revenue collection increase

12 months

Pilot duration (Eti-Osa LGA)

₦900B

Projected annual revenue uplift

Outcome

Impact & results

Revenue collection increased 340% in the pilot LGA (Eti-Osa) within 12 months. System being scaled to all 20 LGAs with a projected ₦900 billion increase in annual state revenue by 2026.

Babatunde Adeyemi

SE Thesis, 2024

Student2024

Published by

ASES · UNILAG

Association of Systems Engineering Students

FMCG Quality Control Redesign, Ogun State

Industrial Manufacturing

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