Real Property Tax Amnesty Program (2025)

(a)Findings and Purpose. The I Liheslaturan Guåhan finds that Guam’s private sector – especially tourism-related businesses – has experienced severe downturns, while recent federal construction-related revenues are plateauing. A time-limited real property tax amnesty will accelerate collections, improve compliance, and provide near-term General Fund liquidity without permanent rate increases.

(b)Definitions. As used in this Section, “Amnesty Program” means the temporary program established herein to waive civil penalties and interest for eligible real property tax liabilities upon payment of principal tax due.

(c)Scope. Covered Periods. The Amnesty Program applies to delinquent real property tax liabilities on a date established at the discretion of DRT (the Covered Period).

(d)Benefits. For taxes within the Covered Period, all civil penalties and all accrued interest under Chapter 24 are waived upon full satisfaction of principal tax as provided in this Section.

(e)Eligibility. Owners or persons liable for real property taxes for the Covered Period are eligible, except that amnesty shall not apply where the taxpayer is a party to a pending criminal tax case; subject to an active court judgment for the same liability; in an open bankruptcy unless the case is dismissed; or under active audit or criminal tax investigation.

(1)Taxpayers currently under an existing payment plan with the Department of Revenue and Taxation shall be eligible; and CH. 24 REAL PROPERTY TAX

(2)Such participation shall not require termination of their existing plan. Payments made under the amnesty shall be credited toward their outstanding principal balance, with penalties and interest waived accordingly.

(f)Application Window. Applications must be filed with the Department of Revenue and Taxation’s Real Property Tax Division between start date and end date established at the discretion of DR T on a form prescribed by the Department; applications must include any returns or affidavits necessary to validate the liability and ownership. DRT shall announce the program start date thirty

(30)days prior to the opening day of the program. Applications may be accepted for no longer than one hundred eighty

(180)calendar days.

(g)Liens and Releases. Existing liens remain until principal is paid in full; upon full payment under this Section, liens shall be released for the covered liabilities.

(h)No Refunds. Amounts previously paid as penalties or interest before the effective date of this Section shall not be refunded.

(i)Administration. Rules. The Director of Revenue and Taxation may adopt rules under the Administrative Adjudication Law to implement this Section, consistent with the Director’s authority to resolve delinquent property taxes.

(j)Reporting. Within ninety

(90)days after the Amnesty Program ends, the Director shall report to I Liheslaturan Guåhan the number of participants, gross principal collected, penalties and interest waived, and compliance metrics.