Below is a digital artifact containing a proposal for domestic resource mobilisation through the introduction of property rating at sub-national levels in Nigeria. The proposal is targetted at government and the local population, and aims to address the paucity of financial resources for the provision and maintenance of basic services. It is anticipated that government authorities would partner with private actors, citizens and civil society organisations to create the enabling environment for property rating. It is also anticipated that this partnership should result into an accountable and mutually rewarding arrangement sustainable development at sub-national level in Nigeria.