Title 11, Finance and Taxation

The following provisions of this Section shall govern the application for, granting of, and review of exemptions under §§ 24401(c), 24401(d), 24402 and 24408. (a) Claim. A claim for exemption must be filed with the assessor listing the property involved, in such form and containi…

The assessor shall examine each claim for exemption filed with him and shall allow the same if found to be in accordance with law. In every case the property shall be assessed, notwithstanding that the exemption may eliminate any tax. SOURCE: GC § 19330.9.

If the assessor shall find the applicant not to be entitled to the exemption applied for, he shall complete a notice of disapproval, giving his reasons therefor, and serve a copy thereof upon the applicant either by personal delivery or by registered or certified mail to the post…

The assessor shall act upon every claim for exemption on or before the first day of August. SOURCE: GC § 19330.11. COL 2026-05-05

When a claim for exemption has been denied, the applicant may file his copy of notice of disapproval with the Board of Equalization on or before September 15 of the same year. (a) The Board shall review the claim and the evidence presented to the assessor, and shall give the appl…

There is created in the government of Guam a Board of Equalization. The Board is composed of five (5) members appointed by the Governor, by and with the advice and consent of the Legislature, for terms of four (4) years; provided however, that of the members first appointed, thre…

The Governor shall annually designate the Chairman of the Board and the Board shall annually elect a secretary from among its members. Such clerical and technical personnel and office facilities as the Board may reasonably require shall be furnished by the Director of Revenue and…

With the approval of the Governor, the Board may make reasonable rules, not inconsistent with law, for the conduct of its business and regulation of proceedings before it. SOURCE: GC § 19333.

Members of the Board shall be paid at the rate of Fifty Dollars ($50.00) per day for each day on which the Board meets, as certified by the Treasurer of Guam; such compensation shall not exceed One Hundred Dollars ($100.00) per month. The Secretary of the Board shall be paid an a…

The Board shall meet on the second Monday in June of each year for organization. At such meeting, the Board shall select its secretary, and shall notify the Governor and the assessor that it is organized and ready to transact business. SOURCE: GC § 19335.

The Board shall meet at such times and places as it may by rule or resolution prescribe, or upon call of the Chairman, or upon the call of the Governor. The Board must hold not less than two (2) meetings during the month of September and not less than two (2) meetings during the …

Such notice having been given, the assessor shall, not later than September 1 of each year, transmit the assessment roll to the Board, together with the duplicate rolls for each municipality and a copy of the index to the roll. SOURCE: GC § 19336.

The roll shall be made available for public inspection by the Board. The secretary of the Board shall transmit the duplicate roll for each municipality to the commissioner thereof, with directions to make the same available for public inspection. SOURCE: GC § 19337.

The secretary of the Board shall give public notice that the roll is open to public inspection at a designated place, and, as regards the duplicate rolls for each municipality, that they are available for inspection upon application to the several COL 2026-05-05 commissioners. Su…

No application or recommendation for alteration of the roll for any year shall be filed with the Board after October 15 of that year. SOURCE: GC § 19340.

The Board, upon a showing of unreasonableness, may increase or reduce any assessment on the roll in order to equalize assessments throughout Guam. The Board may correct quantities or descriptions of property where shown incorrectly on the roll. SOURCE: GC § 19341.

No assessment shall be reduced unless either the person assessed or his agent files with the Board a written application showing the facts claimed to warrant a reduction, or the assessor recommends in writing that a reduction be made. SOURCE: GC § 19342.

An assessee’s application for alteration of roll shall be in such form as the board may prescribe and shall show the mailing address of the assessee or his agent or the place at which notices may be left for him. The secretary of the Board shall give notice to the assessee or his…

Before any assessment is reduced on application of the assessee, the Board must examine him or the agent making the application for him, under oath, regarding the alteration requested, and no reduction shall be made unless the assessee or such agent attends and answers all questi…

The assessor shall attend every meeting of the Board at which any alteration of the roll is considered and may speak and introduce evidence regarding any such alteration. SOURCE: GC § 19345.

The secretary of the Board shall keep a record of every application and recommendation to the Board for alteration of the roll and of the action of the Board thereon, and of every alteration made by the Board in the assessment roll.

The secretary of the Board shall enter upon the roll all changes made therein by the Board. SOURCE: GC § 19348.

The secretary of the Board shall certify the corrected roll for any year to the tax collector on or before October 31 of that year. The secretary of the Board shall deposit all of the records of the Board relating to that roll with the assessor. SOURCE: GC § 19349.

COL 2026-05-05 Upon the hearing of any application, the Board shall have the power to compel the attendance of witnesses and to examine them under oath, and to compel the production of relevant and material papers. Subpoenas shall be signed by the chairman or the secretary of the…

Every person who shall willfully fail or refuse to comply with any subpoena lawfully issued by the Board is guilty of a misdemeanor. Every person who shall willfully fail or refuse to answer any relevant and material question put to him by the Board in the course of any hearing b…

(a) The Director of Revenue and Taxation shall be ex-officio tax collector and shall collect all property taxes. (b) The Director of the Department of Revenue and Taxation shall be authorized to administratively take action to collect and resolve delinquent property taxes subject…

The tax collector is authorized to appoint deputies who shall have and exercise, under his direction, the powers and duties of the tax collector. The acts of such deputies shall be the acts of the tax collector. SOURCE: GC § 19354.

The tax collector may require his deputies to give bond in such amount as he may prescribe. All deputy tax collectors shall be employed, paid, and shall hold their offices or positions subject to the provisions of law applicable to other offices and employees of the government. S…

The tax collector is liable for all taxes on property which he fails to collect by reason of his willful failure or inexcusable neglect. SOURCE: GC § 19356. COL 2026-05-05

Taxes must be paid in lawful money of the United States. SOURCE: GC § 19357.

As used in this Article negotiable paper means checks, drafts and express and post office money orders. SOURCE: GC § 19358.

The tax collector may in his discretion accept negotiable paper in payment of any property tax. SOURCE: GC § 19359.

The acceptance of negotiable paper constitutes a payment of a property tax as of the date of acceptance when, but not before, the negotiable paper is duly paid. SOURCE: GC § 19360.

If any negotiable paper be not paid for any reason, any record of payment made on any official record because of its acceptance shall be cancelled, and the property tax is a lien as though no payment had been attempted. The officer accepting negotiable paper shall make any memora…

When a cancellation is made, the officer making it shall record it in a book kept by him for that purpose. He shall immediately send notice to the person who has attempted payment by negotiable paper of the cancellation of the payment; provided that the validity of any property t…

Notice, for the purpose of § 24609 shall be by personal service, or mail or by posting in one (1) public place in Hagåtña and at least two (2) public places in the municipality where the person who has attempted payment is believed to reside. SOURCE: GC § 19363. 2018 NOTE: Refere…

The first half of all property taxes is due December 15th of each year. The second half of all property taxes is due February 20th of each year. The entire tax on property may be paid when the first installment is due. SOURCE: GC § 19364.

The tax collector may fix a date preceding the due date when payment may be made. SOURCE: GC § 19365.

On or before the day when property taxes are payable, the tax collector shall publish a notice specifying: (a) The dates when taxes levied on the roll will be due; (b) The times when these taxes will be delinquent; (c) The penalties for delinquency; (d) That all taxes may be paid…

The notice described in § 24614 shall be published at least once in a newspaper of general circulation in Guam, and shall be COL 2026-05-05 posted in one public place in Hagåtña and in at least one public place in each municipality in Guam. SOURCE: GC § 19367. 2018 NOTE: Referenc…

As soon as possible after receipt of the completed roll, the tax collector shall prepare a tax bill for each assessee. The tax bill shall specify: (a) The amount of the assessment; (b) The amount of tax levied; (c) The amount of each installment; (d) The beginning and end of the …

(a) Upon the preparation of the tax bills as specified in § 24616, the tax collector shall prepare a notice stating when, where, and from whom the assessee may obtain the tax bills. Such notice shall be published once in a newspaper of general circulation in Guam and shall be pos…

On the tax bill for tax sold property there shall appear in writing the fact that it has been sold for taxes. SOURCE: GC § 19370.

All property taxes shall be paid at the tax collector’s office or at such other place or places as the tax collector may designate. SOURCE: GC § 19371.

The tax collector shall mark the fact and date of payment on the roll opposite the name of the assessee, and shall give the person making payment a receipt written on the tax bill, or copy thereof, specifying the amount of the tax and the amount remaining unpaid. SOURCE: GC § 193…

The tax collector is accountable to the government of Guam for all moneys collected. SOURCE: GC §19373. ARTICLE 7 DELINQUENT TAXES