COL070307
21 Guam Code Ann. REAL PROPERTY
CH. 4 TRANSFER OF REAL PROPERTY

The following-named properties shall be exempt from taxation: all public property; all buildings, together with the land on which they sand, used exclusively for purposes of education, religion or officially approved charities; but this exemption shall not include residences or other property belonging to or occupied by persons thus engaged, except the buildings and grounds that are actually and exclusively used for the purposes aforementioned, and parsonages and convents, including the land on which they stand, which lie adjacent to missions used exclusively for religious purposes, and such missions and parsonages combined. A reasonable amount of all land set aside and exclusively used for cemetery purposes shall also be exempt from taxation: Provided, that such lands have been approved by the government and have been duly registered for such purpose.
SOURCE: CC ‘1134.
CROSS-REFERENCES: See 11 Guam Code Ann. ‘24401 for parallel and additional listings of real property tax exemptions. See Title 11, GCA, generally for exemptions from the Business Privilege Tax.

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COL070307

COL070307