Guam Real Property Tax Calculator
Determine territorial property taxes under the statutory 35% assessment ratio, 7/18% levy rate, and $150,000 homeowner exemption under DRT guidelines.
Property Particulars 11 GCA Ch. 24
Official DRT appraised value or purchase price.
Tax Liability Calculation
Real Property Tax Comparison: Insular Territories vs US Average
| Jurisdiction | Assessment Ratio | Statutory Millage / Rate | Effective Tax on $400k Home |
|---|---|---|---|
| Guam (Homestead Claimed) | 35.0% | 7/18% (0.38889%) | ~$340 / year (0.085%) |
| Guam (Non-Homestead / Commercial) | 35.0% | 7/18% (0.38889%) | ~$544 / year (0.136%) |
| Hawaii | 100.0% | 0.28% - 0.35% (Honolulu) | ~$1,120 / year |
| US National Average | Varies (80-100%) | 1.05% | ~$4,200 / year |
Frequently Asked Questions
How is real property tax assessed in Guam?
Under Title 11 GCA Chapter 24 § 24102, real property in Guam is assessed at exactly 35% of its appraised fair market value. The tax rate is 7/18 of 1% (approx. 0.38889%) applied to the net taxable assessed value.
What is the Guam homeowner homestead exemption?
Guam allows a homeowner's exemption under 11 GCA § 24401 on an owner-occupied primary residence, exempting up to $150,000 of appraised market value ($52,500 of assessed value) from taxation.
When are Guam real property taxes due?
Property taxes are paid in two equal installments: the first installment is due on or before December 15, and the second installment is due on or before February 20 of the following year.
Are land and building improvements taxed separately on Guam?
The Department of Revenue and Taxation (DRT) appraises land and improvements separately, but both are subject to the same statutory 35% assessment ratio and 7/18% tax rate.
What happens if real property tax payments are delinquent on Guam?
Delinquent taxes incur a 10% penalty plus statutory interest of 1% per month until paid. Continued non-payment may result in the property being published on the delinquent property list and subject to tax sale.
Engr. Muhammad Shahzad
Chief Systems Architect & Lead Statutory Auditor
Specialist in US insular territorial tax regimes, FLSA wage parity architectures, and insular public administration. Every calculation model is audited against Title 11 GCA (Finance & Taxation), Title 16 GCA (Vehicles), and 48 U.S. Code § 1421i (GTIT Mirror Code).
📊 Guam Department of Revenue & Taxation (DRT) Mirror Code Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (USD) |
|---|---|
| Primary Net / Statutory Payable Amount | $0.00 USD |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & US Territory & Guam Department of Revenue and Taxation Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.