Purpose- The purpose of this paper is to introduce the concept of Public Value in the management and administration of Local Government in Nigeria. As the third tiers of Government, Local Government have the best potentials to foster generation of public interests through creation of public value in the management processes based on hominization of the functions which the third tiers of Government were established. To attain its goals, it adopted theoretical and conceptual review of literatures whereby descriptive and multidimensional frameworkwill help improve and better public services deliveries, improved administrative performance and creation of social value at the grassroots level. Limitation: The new concept of Public Value creation in Local Government administration in Nigeria will need conceptual and theoretical practices to validate the much expected good governance as the third tiers of Government which should aid visionary and missionary leadership to thegrassroots governance as its strives to deliver impactful social amenities and social governance as obliged in the federal constitution. This paper adopted narrative approach and observatory methodinto the strategic advantages and coherent approaches in bringing values to provision of public services and delivering their constitutional obligations through public utilities and services provisions, develop innovative and efficient service delivery. It ended by addressing hindrances in delivering of public values utilities and recommend panaceas for better services delivery and adoption of public value to the system.