Title 11 — Finance and Taxation

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).

A husband and wife shall be permitted one (1) home subject to the rates provided in § 24403, where entitled thereto, whether the home is community property or not, and shall not be permitted those rates for separate homes for each of them, unless they are living separate and apar…

A person whose home comprises property that is used in part for commercial purposes shall not be entitled to the rates provided by § 24402, except as to a building, or a separate portion thereof or apartment therein, that is exclusively used and occupied by him or her as his or h…

Where property is owned in common, the Fifty Thousand Dollars ($50,000) amount provided in the formulas in § 24402 shall be prorated among the owners. SOURCE: GC § 19330.6. Amended by P.L. 31-078:1(b) (Sept. 24, 2011).

The owner of a fallout shelter shall be entitled to an exemption in determining the value thereof for the purpose of assessing real property taxes to the following extent: (a) The first Seven Hundred Fifty Dollars ($750.00) of the appraised value of improvements, consisting of an…

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…