Reduced Tax for U.S. Citizens with Disabilities and

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 five

(5)consecutive years and who currently resides in his or her own home, and meets the definition of permanent disability as established by the Department of Integrated Services for Individuals with Disabilities (DISID), shall pay a real property tax at twenty percent (20%) of the yearly real estate tax based on the latest five

(5)year tax assessment levied on such property owned by the respective U.S. Citizen if the property is his primary residence.