| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Adaka | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Adeke | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Agam | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Agbadu | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Agbeshir | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Agenada | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Akaan | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Aki | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Akigwe | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Akpehe | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Akume | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Alla | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Anter | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Apir | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Arawa | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Azuu | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Beetseh | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Bogo | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Chekwar | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Eya | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
