HAFA ADAI!
Each year, Guam property owners Division personnel of all changes affecting their
make an investment in their island when they pay their
property taxes. Every dollar is returned in the form of
vital services such as education for our children, fire
and police protection, street maintenance and repair,
refuse collection and other public services. These
services are financed in part by real property tax
revenues.
PROPERTY TAX AUTHORITY
The Real Property Tax Division administers and
enforces the Real Property Tax Law as mandated by
Chapter 24, Title 11 of the Guam Code Annotated.
The following information is being provided in an
effort to familiarize property owners with the Real
Property Tax Law of Guam and their rights and
responsibilities as property owners.
PROPERTY VALUATION
The value of your property provides the single
most important element in computing your tax
assessment. Generally, value is reflected at the most
current appraisal or full cash value. Full cash value, or
the price most people would pay for your property, is
the standard used to measure equity in property
assessments. Your tax assessments are computed only
to the extent of the first seventy percent (70%) of the
full cash value (appraisal)). Thus, if the appraised
value of your land were $100,000, then the taxable
value for computing the tax would be $70,000
($100,000 x 70%).
The mass appraisal method of valuation is
primarily used at developing appraisal/full cash value
for your property. The last mass reappraisal of all
taxable properties on Guam was completed in March
1993 to update valuations. The updated values were
applied against all properties beginning in tax year
1995. Zoning changes, destruction and/or demolition
are just some examples that will definitely affect
property values and tax assessments. Because the
Department of Revenue and Taxation accounts for
over 55,000 parcels of land and improvements on land,
a personal inspection of your property is normally
undertaken at the time construction is completed.
Property owners are encouraged to visit the Real
Property Tax Division located in Barrigada to inform
household of dependent with disabilities, both
properties. Property records will be updated
accordingly and this will ensure correct and timely
billing statements. Recorded Deeds, Maps,
Occupancy Permits, Demolition Permits and
Certificates of Title are generally the required
documentation needed to effectuate the updating of
property tax records.
HOME OWNERS EXEMPTION
If you own and occupy your property as your
principal residence you may be eligible for a $175.00
credit against your tax assessment. You must file an
Application for Homeowners Exemption on or before
March 15, the year you are requesting for the credit.
Once filed and approved, no additional action is
required until the status or use of the property as your
principal residence changes. Failure to notify the Real
Property Tax Division within 30 days will result in a
fine.
SENIOR CITIZENS TAX CREDIT
There is a reduced tax rate of eighty percent (80%)
for senior citizens. Under the Real Property Tax Law,
a senior citizen is defined as a person who is fifty-five
(55) years of age or older, who has resided in Guam
during the preceding five (5) years, who is the head of
household, who owns and is currently residing on the
property. You must file an Application for Tax Credit
on or before March 15, the year you are requesting for
credit.
CITIZENS W/DISABILITIES &
HEAD OF HOUSEHOLDS
WITH DEPENDENTS WITH DISABILITIES
There is also a reduced tax rate of eighty percent
(80%) for; (a) citizens with disabilities, or (b) the head
of household of dependent with disabilities, who owns
the property and are currently residing in the home as
his principal residence. The applicant must be aged 18
years or over, who has resided in Guam during the
preceding five (5) years. The disabled person must
meet the definition of disabled as established by the
Department of Integrated Services for Individual with
Disabilities (DISID). If the applicant is the head of
applicant and dependent must be currently residing on
the property. You must submit an affidavit requesting
for tax reduction, with the confirmation letter from
DSID, by March 15, the year you are requesting for
credit.
ASSESSED VALUES AND TAX RATES
The laws of Guam specify that assessed values
shall be seventy percent (70%) of the property’s
appraised value. A property valued at $100,000 would
therefore have an assessed valued of $70,000. Tax
rates are established by law and are currently fixed at
one-half percent (1/2% = .005) for building and one-
eighth percent (1/8% = .00125) for land (PL29-19),
effective Tax Year 2007. To illustrate the assessed
values and corresponding taxes consider the following
example:
TAX
APPRAISED ASSESSED RATE TAX
LAND $ 25,000 $ 17,500.00 * .00125 $ 21.88
BLDG $ 75,000 $52,500.00 * .005 $262.50
TOTALS $100,000 $70,000.00 $284.38
TAX ROLL, ASSESSMENT NOTICES,
STATEMENTS & APPEALS
Annually, on or before September 1st each tax year,
The Real Property Tax Division is mandated to make
available a TAX ROLL LISTING identifying all taxable
properties by legal lot description, owners of record,
appraised values, assessed values and corresponding
tax assessments. The tax roll is available for public
inspection at the Real Property Tax Division in Tiyan
and at all village Mayor’s office, for their respective
municipalities, in an effort to facilitate inspection of
the roll.
If you feel an error has been made in the
assessment, that is, ownership, land area, lot
description, or other information relating to your
property, which affect real property tax assessment,
please contact our office immediately for further
instructions, in order that the necessary corrections are
made before the certification of the assessment roll by
October 31th each year.
 Should you wish to appeal the values, you must
file an Appeals Application with the Board of IMPORTANT DATES TO REMEMBER

U.S. POSTAGE PAID

FIRST CLASS MAIL
Equalization between September 15th and October 15th

BARRIGADA, GU
PERMIT NO. 72
PRE-SORTED
each tax year. Forms and procedures are readily
SEPT 1 Publication of the annual preliminary Assessment
available at our office. Roll for public inspection
If you have any questions or require additional
information regarding your rights and responsibilities

Real Property Taxes

as a property owner, please call the Real Property Tax SEPT 15 Begin accepting tax appeals for the Board of
Equalization
Division or visit our office, 1240 Army Drive, Route
16, Barrigada, Guam 96913.
OCT 15 Deadline for filing tax appeals to the Board of
Equalization

UNDERSTANDING YOUR
Dec 5 Annual statements are mailed

Dec 15 Current real property taxes are due and payable

Feb 20 Due date for 1st installment, or when paying the full
amount due

MARCH Lien Date – property taxes become a lien on the

property as of noon the first Monday in March each
year

Mar 15 Deadline to file applications for tax credits

IMPORTANT INFORMATION:
Apr 1 Publication of the 90-Day Delinquency Notice and
Counter Service Hours: 7:00 a.m. to 6:00 p.m., Termination of the Right of Redemption
Monday to Friday, closed on
Holidays and weekends
Apr 20 Due date for 2nd installment


P.O. BOX 23607 BARRIGADA, GUAM 96921
Tel: (671) 635-1763/1895/1896/1897
Fax: (671) 633-2643
Jun 8 Publication of the annual Delinquent Tax List for
E-mail address batoigue@revtax.gov.gu (Administrator) taxes still not paid after April 20
jgumat@revtax.gov.gu (Appraisal Superv)

REVENUE & TAXATION

khodges@revtax.gov.gu (Assmt Br Superv)

GOVERNMENT OF GUAM
Jul 6 Property becomes Tax Sold to the Government if
taxes are still unpaid

DEPARTMENT OF