Title 11 — Finance and Taxation

All taxes due December 15, if unpaid, are delinquent February 20 of the following year at 12:00 midnight, and thereafter a delinquent penalty attached to them in an amount equal to nine percent (9%); provided, however, that the minimum penalty under this Section shall be Five Dol…

All taxes due February 20, if unpaid, are delinquent April 20 of each year at 12:00 midnight, and thereafter a delinquent penalty attached to them in an amount equal to nine percent (9%); provided, however, that the minimum penalty under this Section shall be Five Dollars ($5.00)…

If February 20 or April 20 falls on a day when the public offices of the government of Guam are closed, the hour of delinquency is at 5:00 p.m. on the day next following when the public offices of the government of Guam are open. SOURCE: GC § 19376.

After the second half of taxes on property is delinquent, the tax collector shall collect, as the cost of preparing the delinquent list, One Dollar ($1.00) on each assessment on the roll. SOURCE: GC § 19377.

COL 2026-05-05 After the first half of taxes on property is delinquent, the tax collector shall compute and enter on the roll the delinquent penalties against all taxes not marked paid. SOURCE: GC § 19378.

After the second half of taxes on property shall have become delinquent, the tax collector shall compute and enter on the roll the delinquent penalties and costs against all taxes not marked paid, and shall prepare a delinquent list. In numerical or alphabetical order, the delinq…

The tax collector shall certify on the roll that all delinquent penalties and costs entered thereon are accurate and that all property on which taxes shall have been paid has been credited with such payment in the roll. SOURCE: GC § 19380.

The roll or delinquent list is certified by the tax collector, showing unpaid taxes against any property is prima facie evidence of: (a) The assessment; (b) The property assessed; (c) The delinquency; (d) The amount due and unpaid; (e) Compliance with all forms of law relating to…

The tax on any parcel of real property may be paid separately from the whole assessment by paying the amount which bears the same proportion to all taxes which are a lien on the whole assessment as the valuation of such parcel bears to the valuation of all real property in the as…

On such payment as mentioned in § 24709, the tax collector shall make an entry on the roll opposite the assessment showing: (a) The property released from liens by separate payment of taxes; (b) The amount of taxes paid; (c) The value of the remainder of the assessment; (d) The b…

Any person showing evidence by a deed, deed of trust, mortgage, or decree of court, of an interest in any parcel of real property, except possessory interest, which does not have a separate valuation on the roll, and who is not the owner or contract purchaser of the entire piece …

(a) The application described in § 24711 shall be made after taxes are payable, before any payment of taxes has been made on the property, and before the last installment becomes delinquent. Said application shall be accompanied by an affidavit of interest and a fee of Five Dolla…

(a) Findings and Purpose. The I Liheslaturan Guåhan finds that Guam’s private sector – especially tourism-related businesses – has experienced severe downturns, while recent federal construction-related revenues are plateauing. A time-limited real property tax amnesty will accele…

Annually, on or before June 8, the tax collector shall publish the delinquent list of the property on which taxes, penalties and costs have been made. With the delinquent list the tax collector shall publish a notice specifying: (a) That unless the taxes, penalties and costs are …

(a) The delinquent list and notice described in § 24801 shall be posted in one (1) public place in every village in Guam and published at least once in a daily newspaper of general circulation. (b) Immediately after the posting of the aforesaid notice, tax collector shall file, w…

(a) Not less than twenty-one (21) nor more than twenty-eight (28) days after the first publication of the delinquent list, at the time fixed in the publication, the real property on which all taxes, penalties and cost have not been paid, except tax sold property, shall by operati…

Until the time of the sale the owner of any interest in the property may pay the amount due. SOURCE: GC § 19389. COL 2026-05-05

If the tax collector observes before the sale because of any error the property should not be sold, he shall not mark it sold to the government. The property shall then be treated like property which escaped assessment for the year for which it was to have been sold. SOURCE: GC §…

In appropriate columns on the delinquent roll, opposite each parcel sold, the tax collector shall enter the facts and date of sale and the amount for which the property was sold to the government. SOURCE: GC § 19391.

(a) Every person who commits an act tending permanently to impair the value of tax sold or tax deeded property is liable for any damages sustained by the government because of this act. (b) If the act was done with intent to defraud the government, such person shall be guilty of …

If the original sale to the government is ever cancelled or held void, the property shall be treated for all purposes as if sold to the government in the next subsequent year for which it would have been validly sold to the government if it had not been tax sold property, and the…

Ninety (90) days notice shall be given before the tax collector shall make to the Government a deed pursuant to § 24813 of this Title. The tax collector shall notify the listed owner, or if such person is deceased, his personal representatives, or if such COL 2026-05-05 decedent …

Upon the expiration of the redemption period pursuant to § 24809, the government of Guam, by acknowledgement before the Tax Commissioner of Guam, or before any officer authorized to take acknowledgement, may place the property for public auction for sale. When such property is au…

(a) The tax collector may sell for lawful United States currency or negotiable paper, tax deeded properties deeded to the Government. Any person, regardless of any prior or existing lien, claim, or interest in such property may purchase such tax deeded properties at said sale. (b…

Within one (1) year after the sale of any property pursuant to § 24811 of this Chapter, the person who owned the property prior to the public auction may redeem the property by paying to the purchaser the amount paid to the government plus interest at the rate of twelve percent (…

If any tax sold property shall have not been redeemed within one (1) year from the date of its sale to the government, the tax collector shall make to the government a deed for the entire property, effective as of that date. SOURCE: § 19394 GC, as amended by P.L. 12-227 and repea…

Such deed, duly acknowledged or proved, is conclusive evidence except against actual fraud, of the regularity of all proceedings, from the assessment by the assessor to the execution of the deed, both inclusive. SOURCE: GC § 19396.

Such deed conveys to the government the absolute title to the property described therein, free of all encumbrances. Upon the execution and acknowledgement or proof of the deed referred to in § 24813, all rights of redemption shall automatically expire; and, thereafter, no action …

A proceeding based on an alleged invalidity or irregularity of any deed to the government or any private purchaser, for taxes or assessments, heretofore or hereafter executed, or of any proceedings leading up to the execution of the deed, must be commenced within six (6) months a…

COL 2026-05-05 Until the right of redemption shall have terminated, tax sold property may be redeemed by the owner or his successor in interest. SOURCE: GC § 19405, as amended by P.L. 10-003.

The amount necessary to redeem is the sum of the following: (a) The amount of sold taxes; (b) The delinquent penalties and costs for the year of sale to the government; (c) Redemption penalties. SOURCE: GC § 19406.

Redemption penalties are the sum of the following: (a) One-half (1/2) of one percent a month beginning July 1 of the year of sale to the government on the amount of sold taxes at the time of sale; (b) One-half (1/2) of one percent a month beginning July 1 of each subsequent year …

Application to redeem shall be made to the tax collector, who shall then prepare in triplicate estimates of the amount necessary to redeem. SOURCE: GC § 19408.

Payment of the amount necessary to redeem shall be made to the Treasurer of Guam and receipt shall be endorsed in each copy of the estimate. The Treasurer shall deliver one copy of the receipt COL 2026-05-05 to the redemptioner and file one in his office, and deliver one to the L…

Opposite the description of the property on the delinquent roll on which property appears, the tax collector shall note the fact and date of redemption. SOURCE: GC § 19410.

Any parcel of tax sold property contained in an assessment, and having a separate valuation on the roll for the year of sale to the government, and all subsequent rolls may be redeemed separately from the whole assessment as provided hereinafter. SOURCE: GC § 19411.

The amount of sold taxes on the parcel is the amount which bears the same proportion to the amount of sold taxes on the whole assessment as the valuation of such parcel bears to the valuation of all real property in the assessment. SOURCE: GC § 19412.

The amount necessary to redeem any parcel is the sum of the following: (a) The amount of sold taxes on the parcel; (b) Redemption penalties computed on the amount of sold taxes on the parcel; (c) Delinquent penalties and costs for the year of sale to the government, as if the par…

COL 2026-05-05 (a) On such redemption, the tax collector shall make an entry opposite the assessment on the roll on which the property was sold showing: (1) The parcel released from lien by separate redemption; (2) The portion of the amount of sold taxes paid; (3) The valuation o…

Any person claiming an interest, evidenced by a deed, deed of trust, mortgage, or decree of court, in any parcel of tax sold property which does not have a separate valuation on the roll for the year of sale to the Government, or any subsequent roll, may apply to the tax collecto…

A separate valuation shall be placed on the parcel described in the application mentioned in § 24827 and transmitted to the tax collector. Except between the time when the second installment of taxes shall have become delinquent and the time when property shall have been sold to …

(a) All or any portion of any tax, penalty or costs may be cancelled by the tax collector, with the written approval of the Attorney General, if it was levied: (1) More than once; (2) Erroneously or illegally; (3) On a portion of an assessment in excess of the value of the proper…

On discovery that any property is assessed more than once for the same year, and upon payment of all taxes justly due thereon, the tax collector shall cancel the improper assessments and charges on the roll. SOURCE: GC § 19418.

Errors in the roll, or the delinquent list, or in any tax proceeding, may be corrected by the tax collector, with the written approval of the Attorney General, at any time after the assessment and equalization period and before the sale to the government for taxes. If any such co…

With the written approval of the Attorney General, the tax collector, if all proceedings leading up to a sale or deed to the government have been correct, may correct a misstatement of fact or clerical error in: COL 2026-05-05 (a) The entry of a sale to the government by a new en…

If the property is sold or deeded to the government for taxes, and the taxes have been paid or legally cancelled or were not legally a lien on the property, the sale and deed may be cancelled by the tax collector. Where a tax or sale or deed is legally cancelled, the tax collecto…

The tax collector shall, with the written approval of the Attorney General, refund any taxes, penalties or costs if they were: (a) Paid more than once; (b) Erroneously or illegally collected; (c) Paid on an assessment of improvements which did not exist on the lien date. SOURCE: …

No refund shall be made unless written application therefor is filed with the tax collector within three (3) years after payment was made; provided, however, if the refund claim is based upon an error made by the government of Guam resulting in an over assessment of the real prop…

Claim. In the event an administrative refund claim authorized under § 24906 of this Title and filed within the period provided in § 24907 of this Title is denied in whole or in part by the tax collector, the applicant shall have the right to commence an action against the governm…

The application for refund shall be made in such form as the tax collector may prescribe, and shall be verified. Such application shall be made only by the person who made the payment or his personal representative, guardian, or heir. No refund shall be made to an assignee of the…