Guam Property Tax: Rates, Exemptions, and Payment Deadlines

Guam property tax is levied each year at roughly 0.097% on land and roughly 0.389% on improvements, applied to 90% of the appraised value, with the two amounts billed as separate line items. The statutory rates are 7/72% on land and 7/18% on buildings and structures under 11 GCA § 24103.¹ Taxes are paid in two installments, which become delinquent on February 20 and April 20, and the territory offers substantial relief for owner-occupants, seniors, and residents with disabilities.

What You’ll Actually Pay

Guam does not use a single flat rate. Land is taxed at 7/72% (about 0.0972%) and improvements at 7/18% (about 0.3889%), both applied to 90% of appraised value. The improvement rate is roughly four times the land rate, so a developed lot carries a much heavier bill than a vacant one.¹

“Improvements” means buildings and permanent structures. Solar panels and photovoltaic roof tiles are specifically excluded from the definition, so installing them does not raise your tax bill.¹

Surcharge on High-Value Improvements

Improvements appraised at $1,000,000 or more carry an additional 7/18% levy on top of the standard rate, roughly doubling the improvement tax to about 0.778% at that threshold. All property tax proceeds, including the surcharge, go into the Guam Educational Facilities Fund.¹

Sample Calculation

Say your property is appraised at $100,000 for land and $200,000 for improvements:

Land: $100,000 × 90% = $90,000 taxable. $90,000 × 7/72% = $87.50
Improvements: $200,000 × 90% = $180,000 taxable. $180,000 × 7/18% = $700.00
Annual tax: $787.50

How Assessed Value Is Determined

Under 11 GCA § 24102, taxable value is 90% of appraised value. The Guam Department of Revenue and Taxation appraises all real property, and the code calls for reappraisals every five years.¹ In practice, reappraisals have lagged the statutory schedule. A 2013 performance audit by the Office of Public Accountability found the last complete appraisal had been done in 1993.² Your assessed value may therefore not closely track current market prices.

Home Tax Exemption for Owner-Occupants

If you own and live in your home, 11 GCA § 24402 removes $50,000 of appraised value from the tax calculation. The reduction applies first to improvements, with any remainder carrying over to land. You can only claim it on one property, and a married couple living together gets one exemption between them. If part of the home is used for business, the exemption is prorated to the residential portion by appraised value. Co-owners split the $50,000 among themselves.¹

Using the sample numbers above, the $50,000 comes off improvements first, dropping that portion of the bill from $700 to $525, a $175 annual saving. The land tax stays at $87.50 because the full exemption was absorbed by improvements. If your improvements are appraised below $50,000, the leftover reduces land value too.

File the Home Exemption application by March 15 of the tax year you are claiming. Once approved, it carries forward automatically each year unless disallowed or voided, so you do not need to refile.³

Senior Citizen and Disability Tax Credits

Qualifying seniors and residents with disabilities pay only 20% of the yearly tax, an 80% reduction. The application is filed with the Department of Revenue and Taxation.⁴

Under 11 GCA § 24110, the senior credit goes to anyone 55 or older who heads a household, owns and lives in the home as a primary residence, and has resided on Guam for the preceding five consecutive years. The tax is calculated at 20% of the yearly amount based on the most recent five-year assessment.¹

Under 11 GCA § 24112, a U.S. citizen aged 18 or older with a permanent disability, as defined by the Department of Integrated Services for Individuals with Disabilities, qualifies for the same 20% rate if they own and occupy the home and meet the same five-year residency requirement. Heads of household with dependents who have disabilities also qualify on the same terms.¹

Under 11 GCA § 24113, qualifying seniors and residents with disabilities also get their property valuation frozen at the current level, keeping the bill low even if surrounding values rise.

Other Property Tax Exemptions

Several categories of property are fully exempt from taxation under 11 GCA § 24401:

Land owned by the United States or the Government of Guam.
Private land occupied by government roadways or utility easements, once verified by the Department of Revenue and Taxation.
Property used exclusively for educational, religious, or charitable purposes.
Property used for farming at least eight months in any tax year.
Cemeteries not operated for profit.

Payment Deadlines and Penalties

Property taxes are paid in two installments. The statute sets taxes as due on December 15, but the first installment does not become delinquent until February 20 of the following year, and the second installment becomes delinquent on April 20.¹ The Department of Revenue and Taxation’s tax calendar reflects those February and April dates as the practical installment deadlines.⁵

Miss either deadline and a 9% delinquency penalty attaches to the unpaid amount, with a minimum of $5. This is not an annual interest rate; it is a flat surcharge that applies the moment the delinquency date passes.¹

You can pay online through the PayGuam portal,⁶ or in person at the Department of Revenue and Taxation. Have your property identification number and current tax statement on hand.

Appealing Your Assessment

If you think your appraised value is too high, file an appeal with the Board of Equalization between September 15 and October 15. Submit six copies of the application (one original and five copies) to the Real Property Tax Division, with your reasons for requesting a reduction.⁷ Review your assessment notice carefully each year before the window opens.

What Happens If You Don’t Pay

Unpaid property taxes can cost you the property. The Department of Revenue and Taxation keeps a delinquent list and can deed the property to the government and sell it at public auction. The process runs as follows:

The tax collector must give the listed owner 90 days’ notice before taking a tax deed, through publication in public areas, media advertising, and certified mail.
After the notice period expires, the property can go to public auction. Any sale proceeds above the delinquent tax amount return to the former owner of record.
The previous owner has one year after the auction to redeem by paying the purchaser the full purchase price plus 12% annual interest. Once that year passes, redemption rights end permanently.

Properties that keep accruing delinquent taxes after the initial government deed face additional redemption penalties of 0.5% per month on the sold tax amount, with a minimum of $2.¹ Penalties compound quickly once you fall behind, so acting on a notice early is far cheaper than catching up later.

1
Justia. Guam Code Title 11, Division 2, Chapter 24 – Real Property Tax
2
Office of Public Accountability. OPA Report No. 13-03 – Department of Revenue and Taxation Real Property Taxes Performance Audit
3
Government of Guam. Application for Home Exemption
4
Department of Revenue and Taxation. Application for Senior Citizen and Disability Tax Credit
5
Guam Department of Revenue and Taxation. Tax Calendar
6
PayGuam. What You Can Pay
7
Government of Guam. Assessment Reduction – Board of Equalization