Categories of Properties Exempted from Land Use Charge:

1. Property owned and occupied by a religious body: Properties that are used exclusively for worship or as a place of burial are exempt from the land use charge.
2. Public cemeteries and burial grounds: Properties designated as public cemeteries and burial grounds are exempt from the land use charge.
3. Public or private educational institutions: Properties used as educational institutions, such as schools, colleges, and universities, are exempt from land use charge, provided they are non-profit and used solely for educational purposes.
4. Property used as a public library: Properties that are used solely as public libraries are exempt from the land use charge.
5. Property specifically exempted by the Executive Governor: The Executive Governor of Lagos State has the discretion to exempt specific properties from the land use charge, as provided under the law.
6. Property used for charitable or non-profit activities: Properties used by registered charities or non-profit organizations for charitable purposes are exempt from land use charge.