Certificate of Occupancy

Who can apply

The holder of the land (individual, joint holders or a company), or an attorney holding a REGISTERED power of attorney.

• The land is mine
• I hold the land jointly with others
• I am applying for a company
• I am the owner's attorney (registered power of attorney)
• The land was given to me by a registered power of attorney, for value — the certificate is to be in my name

What you receive

A Certificate of Occupancy whose number embeds your tax clearance reference (AB/LND/COFO/…), verifiable at /verify/document.

What you will need

Your application asks only for what your answers call for. Clear scans or photographs (PDF, JPG or PNG) are fine.

• Deed of assignment or sale agreement Required If: How the land was acquired is Purchase
• Purchase receipt (optional) If: How the land was acquired is Purchase
• Letter of allocation Required If: How the land was acquired is Allocation by Government
• Letters of administration, probate or will Required If: How the land was acquired is Inheritance
• Customary grant or family conveyance Required If: How the land was acquired is Customary grant (family or community)
• Family or community consent letter Required If: How the land was acquired is Customary grant (family or community)
• Deed of gift Required If: How the land was acquired is Gift
• Certified true copy of the judgment or order Required If: How the land was acquired is Court order
• Copy of the survey plan Required If: Survey plan is It was registered before this platform — I will upload a copy
• Approved building plan (optional) If: Is there a building or structure on the land is Yes or Under construction
• Recent passport photograph Required If your ABSSIN record has no photograph
• Photographs of the land (optional)
• Earlier ground-rent or land use charge receipts (optional)
• Holder's means of identification Required If you apply as: the land is mine / i hold the land jointly with others / i am the owner's attorney (registered power of attorney) / the land was given to me by a registered power of attorney, for value — the certificate is to be in my name
• Each joint holder's means of identification Required If you apply as: i hold the land jointly with others
• Photographs of the building (optional) If: Is there a building or structure on the land is Yes or Under construction
• Site plan of the land Required If you apply as: the land was given to me by a registered power of attorney, for value — the certificate is to be in my name
• Evidence of the value given for the power (receipt or agreement) Required If you apply as: the land was given to me by a registered power of attorney, for value — the certificate is to be in my name
• Certificate of incorporation (CAC) Required If you apply as: i am applying for a company
• CAC status report (or Forms CAC 2 and 7) Required If you apply as: i am applying for a company
• Board resolution authorising the application Required If you apply as: i am applying for a company
• Approval for a non-Nigerian to hold land (if already obtained) (optional) If: Nationality is Not Nigerian
• Court processes, judgment or settlement on the dispute (optional) If: Is the land the subject of a dispute or a court case is Yes
• The mortgage or charge document (optional) If: Is the land mortgaged or pledged as security for a debt is Yes
• Copy of the Government notice Required If: Has Government served any notice to acquire or revoke the land is Yes

How it is processed

1. Registry vetting
2. Survey check
3. Site inspection
4. Valuation
5. BIR assessment and payment
6. Legal review
7. Director's recommendation
8. Approval
9. Governor's approval
10. Issuance
11. Release

Each stage is decided by the officer responsible for it, and approvals by officers who took no other part in the case. You are told at every step.

What is checked

• The survey plan is registered, current and yours
• No caveat, court order, pending suit or acquisition on the land
• For an attorney: a registered power of attorney naming you, from the owner, covering this land and this purpose
• No other application for the same land is open
• For a certificate in your own name: a registered power of attorney over the surveyed land, naming you, given for value
• The holder's tax clearance, and capital gains tax or stamp duty where the transaction attracts them (Board of Internal Revenue)