GEOSPATIAL ANALYSIS OF LAND CHARGE BILLING SYSTEM IN KWARA STATE GEOGRAPHIC INFORMATION SERVICE (KW-GIS), ILORIN, KWARA STATE, NIGERIA
DOI:
https://doi.org/10/3303/jees.2026.0301/039Keywords:
Cadastral Data Quality, Revenue Administration, Property Taxation, Data Completeness, Land AdministrationAbstract
This study examined the Geospatial Land Charge Billing System developed by the Kwara Geographic Information Service (KW-GIS), focusing on Ilorin West, Ilorin East, and Ilorin South Local Government Areas. The aim was to assess the system’s operational efficiency, spatial coverage, and administrative effectiveness, and to explore how Geographic Information Systems (GIS) can strengthen transparency, accountability, and revenue generation in land charge administration. We acquired spatial and non-spatial datasets, including cadastral maps, parcel boundaries, land-use information, and property ownership records, from KW-GIS and supplemented them with field observations. We analyzed these datasets using ArcGIS 10.8 and QGIS 3.28 to visualize land parcel distributions, classify land uses, and evaluate the spatial pattern of billed and unbilled properties. The study found that although KW-GIS has made notable progress in automating billing processes and digitizing cadastral information, challenges persist in data completeness, spatial updating, and integration between billing and geospatial databases. It was observed that gaps in property registration and the prevalence of informal land developments continue to hinder full revenue coverage and equitable taxation. The study concluded that adoption of a robust GIS-based billing framework improves land charge management by increasing data accuracy, monitoring efficiency, and fiscal accountability. It recommended regular geospatial data updates, improved institutional coordination, and enhanced staff training to achieve sustainable land administration and revenue optimization across Kwara State.
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