Title 11 — Finance and Taxation

This Chapter may be cited as the Real Property Tax Law. SOURCE: GC § 19300.

Unless the context otherwise requires, the following provisions shall govern the construction of this Chapter: (a) Property means land and improvements on land, and includes the interest of a lessee or licensee of land owned by the Chamorro Land Trust Commission; (b) Assessee mea…

(a) There is hereby levied on all land property in Guam a yearly tax at the rate of seven seventy-seconds percent (7/72%) of the value thereof and seven eighteenths percent (7/18%) of the value of the improvements thereon. Such tax shall be assessed and collected in the manner pr…

Such revenue as is necessary from the tax imposed pursuant to this Chapter is appropriated for the installation and operation of public streetlights. At the end of each month the Treasurer of Guam shall pay to Guam Power Authority the difference between its billings for installat…

(a) The term improvements as used in § 24103 of this Title shall be construed to mean buildings and permanent structures on land. It is hereby declared to be the legislative intention, by the adoption of this Section, to encourage the cultivation of farms, land suitable for farmi…

With the approval of the Governor, the tax collector may make such reasonable rules and regulations, not inconsistent with law, for the collection of taxes, the correction of errors, and the making of refunds as he deems to be in the public interest, and as will make for efficien…

COL 2026-05-05 All rules made by the assessor or tax collector, with the approval of the Governor, under the provisions of this Chapter, shall be promulgated as Executive Orders. SOURCE: GC § 19431. NOTE: See 5 GCA §§ 9300-9312 of the Administrative Adjudication Law regarding rul…

If any provision of this Chapter, or the application thereof to any person or circumstances is held to be invalid, its invalidity as to any other person not similarly situated or in any different circumstances, and the validity of any other provision thereof, shall not be affecte…

Every person required to pay property taxes shall provide his taxpayer identification number to the Department. (a) If any person fails to comply with such requirement, such person shall, unless it is shown that such failure is due to reasonable cause and not to willful neglect, …

A senior citizen, who is defined for purposes of this Title as a person fifty-five (55) years of age or older, who is the head of a household and who currently resides in and owns his or her home, and has lived on Guam for five (5) preceding consecutive years shall pay a real pro…

(a) Findings. The Legislature finds that since the government of Guam has acknowledged over the years that much private property has been acquired for public use without compensation being paid to the private owner, as described in this Act, it is inherently unfair for the govern…

Heads of Households with Dependents with Disabilities. A U.S. Citizen with disabilities or a head of household with dependents with disabilities, who is defined for purposes of this Title as a U.S. Citizen aged eighteen (18) years or over who has lived on Guam for the preceding f…

with Disabilities are Frozen at Their Current Level. COL 2026-05-05 A senior citizen, a citizen with disabilities, or a head of household with dependent(s) with disabilities whose residential property qualifies for a lower real estate tax under the provisions of § 24110 and § 241…

(a) The exemption created by this Chapter shall be effective with property taxes levied in calendar year 1998 for collection in calendar year 1999 and each calendar year thereafter. (b) Taxpayers who qualified for exemptions under § 2 of Public Law Numbers 21-30 and 23-107 shall …

Notwithstanding any other provisions in this Chapter, claims for the tax credit for citizens eligible under §§ 24110 and 24112 must file with the assessor’s office, in such form and such information as the assessor shall prescribe, on or before the fifteenth (15th) day of March e…

Federal Low-Income Housing Tax Credit or with Deed Restrictions Involving Rental Caps. The tax rate for real property restricted to the federal low- income housing tax credit (LIHTC) program, or real property with deed restrictions involving rental caps is computed according to t…

Every tax is a lien against the property assessed. SOURCE: GC § 19304.

All tax liens attach as of the lien date. SOURCE: GC § 19305.

All tax liens are paramount to all other liens. SOURCE: GC § 19306.

For tax years prior to 2014, after thirty (30) years succeeding the time, heretofore and for tax years after 2013, after ten (10) years succeeding the time, hereafter, when any tax becomes a lien, if the lien has not been otherwise removed, then the lien ceases to exist and the t…

The Director of Revenue and Taxation shall be ex-officio assessor. SOURCE: GC § 19308.

The assessor is authorized to appoint deputies who shall have and exercise, under his direction, the powers and duties of the assessor. The acts of such deputies shall be held to be the acts of the assessor. SOURCE: GC § 19309.

The assessor may require his deputies to give bond in such amount as he may prescribe. All deputy assessors shall be employed, paid, and shall hold their offices or positions subject to the provisions of law applicable to other officers and employees of the government. SOURCE: GC…

The assessor is liable for all taxes on property which is unassessed through his willful failure or inexcusable neglect. SOURCE: GC § 19311.

COL 2026-05-05 Annually, on or before the first day of September, the assessor shall ascertain all the taxable property in Guam and shall assess it to the persons owning or claiming it on the first Monday in March of that year at the value as determined in accordance with § 24306…

For the calendar year 1977, the valuation of all property shall be the 1978 valuation as shown on the assessment roll of the government for 1976, provided, however, that in instances where property has been either improved or suffered loss in 1977, the assessor shall take into co…

In each year other than the year of the five (5) year valuation the assessor shall ascertain the value of all property as of the first Monday in March which shall have become taxable since the last valuation, including new improvements or additions to old improvements, or which s…

The assessor may require from any person a written statement under oath showing all taxable property in Guam owned or claimed by the person making the statement, or by any firm of which such person is a member, or by any corporation of which such person is an officer, director, o…

Every person shall furnish information or records for examination at any time, as required by the assessor. The assessor may subpoena and examine any person in relation to any statement made or information or records furnished by such person. SOURCE: GC § 19314.

Any person claiming a reduction in the valuation of property below that of the prior year, by reason of a change in the use of the property, or the destruction or injury by fire, flood, typhoon, storm or otherwise, or removal of any improvement of any kind, or of orchards, timber…

Every person who willfully fails or refuses to comply with a subpoena issued by the assessor or who willfully fails or refuses to make any statement or furnish any information or records required by the assessor is guilty of a misdemeanor. SOURCE: GC § 19315.

The assessor and all deputy assessors are empowered to administer oaths and affirmations in all matters arising in the course of their official duties. SOURCE: GC § 19317.

Any property willfully concealed, transferred or misrepresented by the owner or his agent to evade taxation shall be penally assessed on discovery at not more than ten (10) times its value. This assessment shall be marked “Penal Assessment” and shall not be reduced by the Board o…

(a) If any property has escaped assessment in one or more prior years and is owned or claimed by the same person who owned or claimed it during such prior year or years, the assessor shall assess the property at its value on the first Monday in March of every such year. COL 2026-…

If the name of an absent owner appears of record or is known to the assessor, the property shall be assessed to such absent owner; otherwise, the property shall be assessed to unknown owners. SOURCE: GC § 19320.

Where a person is assessed as agent, trustees, guardian, executor or administrator, his representative designation shall be added to his name and the assessment entered separately from his individual assessment, if any. SOURCE: GC § 19321.

The undistributed or unpartitioned property of deceased person shall be assessed to the heirs. SOURCE: GC § 19322.

Tax sold property shall be assessed as though not sold to the government until the right of redemption has been terminated. After each assessment of tax sold property, the assessor shall enter on the roll the fact that it has been sold for taxes and the date of the sale. SOURCE: …

Whenever property, which has been deeded to the government for taxes and is not on the current roll by reason of COL 2026-05-05 the termination of the right of redemption, is sold to a private purchaser, the property shall not be entered on the current roll, but shall be assessed…

The assessor shall prepare an assessment roll in which shall be listed all property which it is the duty of the assessor, to assess. In addition to any other matters provided herein, the assessment roll shall show: (a) The name and address, if known, of each assessee; (b) The des…

No mistake in the name of the owner or supposed owner of property renders invalid an assessment or any subsequent step, to and including the deed to the government. SOURCE: GC § 19326.

The assessor shall complete the roll on or before September 1, annually. (a) He shall make an affidavit thereon that: (1) He has diligently attempted to ascertain all taxable property; (2) All taxable property has been assessed on the roll according to his best judgment, informat…

With the approval of the Governor, the assessor may prescribe such reasonable rules and regulations, not inconsistent with law, for assessment methods and procedures as he may deem necessary for efficient fiscal administration and in the public interest. SOURCE: GC § 19328.

The assessor shall prepare an index to the roll showing the name of each assessee and each page where an assessment to him appears or each number under which an assessment to him appears and shall prepare a duplicate roll for each municipality, showing the property assessed there…

The following property is exempt from real property taxes and shall not be assessed: (a) all property title to which is in the United States or the government of Guam, except as authorized in § 60114.1(b) of Article 1 of Chapter 60, Title 21, Guam Code Annotated; except for the i…

Surviving Spouses, and Legal Guardians Exemption. (a) Real property owned and occupied as a residence by a person who is rated by the U.S. Department of Veterans Affairs (USDVA) as one hundred percent (100%) disabled or individually unemployable due to injuries received while on …

(a) Real property owned and occupied by a Gold Star spouse or parent(s), who are eligible pursuant to § 7120.3(b) of Chapter 7, Title 16 GCA, who continues to own and occupy the premises as a residence, is hereby exempted from all real property taxes; provided: (1) that the exemp…

(a) The owner of a home shall pay a real property tax on the value of the improvements at a rate equal to the rate that would otherwise apply pursuant to § 24103 or § 24110, as applicable, times the ratio of (i) the appraised value of the improvements minus Fifty Thousand Dollars…

As used in § 24402 through § 24413: (a) “Home” means a building used and occupied by the owner thereof, including outbuildings, and the land on which it is located if such land is owned by the owner of the building. COL 2026-05-05 (b) “Own” and “owner” refer to ownership in fee s…

The rates provided by § 24402 shall not be allowed for more than one (1) home for any one (1) owner. SOURCE: GC § 19330.3. Amended by P.L. 31-078:1(b) (Sept. 24, 2011).