Guam Gold Star Property Tax Exemption

Total exemption from Guam real property tax on the residence of an eligible Gold Star spouse or parent. No disability rating is involved, and the parent definition reaches step, adoptive and foster parents.

Also called: Gold Star, property tax, surviving parent, surviving spouse, 11 GCA 24401.2, 16 GCA 7120.3, in loco parentis.

For: Survivor.

Where it applies

Written for the jurisdictions listed here.

GuamTerritory

11 GCA § 24401.2 exempts from all real property taxes real property owned and occupied by a Gold Star spouse or parent who is eligible under 16 GCA § 7120.3(b) and who continues to own and occupy the premises as a residence. This is a survivor benefit and nothing in it turns on a disability rating, so a rating filter never hides it. Public Law 38-140 of September 1, 2026 added siblings and children to the Gold Star plate section, but this section still names only "a Gold Star spouse or parent(s)", so they are not inside it. The eligibility test is borrowed from the Gold Star license plate section, and it is worth reading because the parent definition is unusually wide. Section 7120.3(b) reaches parents "inclusive of mother, father, stepmother, stepfather, mother through adoption, father through adoption, and foster parents who stood in loco parentis," and widows and widowers of members of the armed services who lost their lives in one of three windows. Those windows are: during World War I, World War II, or any subsequent period of armed hostilities in which the United States was engaged before July 1, 1958; after June 30, 1958 while engaged in an action against an enemy of the United States, while engaged in military operations involving conflict with an opposing foreign force, or while serving with friendly foreign forces engaged in an armed conflict in which the United States is not a belligerent; or after March 28, 1973 as a result of an international terrorist attack against the United States or a friendly nation recognized as such by the Secretary of Defense, or of military operations while serving outside the United States, including the commonwealths, territories and possessions, as part of a peacekeeping force. The conditions match the disabled veteran exemption. It is allowed on no more than one residence for the Gold Star spouse or parent. Where part of the premises is used commercially, that portion is excluded and the portion used exclusively as a home is exempt, and it does not reach any structure, or the land under it, used for commercial purposes. Eligibility is certified by the Guam Office of Veterans Affairs, and the Department of Revenue and Taxation uses the same veteran exemption application. The related Gold Star license plate, whose issuance fee is waived, has its own entry.

Thresholds

Thresholds for Guam Gold Star Property Tax Exemption
Gate	Rule
No rating requirement	This is a survivor benefit. Nothing in 11 GCA § 24401.2 or in the eligibility test it borrows turns on a disability percentage.
The parent definition includes step, adoptive and foster parents	16 GCA § 7120.3(b) reaches mother, father, stepmother, stepfather, mother through adoption, father through adoption, and foster parents who stood in loco parentis, along with widows and widowers.
The death must fall in one of three statutory windows	Loss of life during World War I, World War II or any armed hostilities the United States was engaged in before July 1, 1958; after June 30, 1958 in action against an enemy, in operations involving conflict with an opposing foreign force, or serving with friendly foreign forces in a conflict where the United States is not a belligerent; or after March 28, 1973 from a recognized international terrorist attack or from operations outside the United States as part of a peacekeeping force.
One residence, and commercial use is carved out	The exemption is allowed on no more than one residence, and any portion of the premises used for commercial purposes, including the land under a commercial structure, is excluded.

Sources

Legislation

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Public Law 38-140 Opened Gold Star license plates to siblings and children of fallen service members

Catalog reconciledEnactedScope changed

Signed 2026-09-01Takes effect 2026-09-01

Introduced Done, 2026-01-23, step 1 of 5
In committee Done, 2026-02-03, step 2 of 5
Passed the legislature Done, 2026-08-19, step 3 of 5
Signed by the governor Done, 2026-09-01, step 4 of 5
In effect Done, 2026-09-01, step 5 of 5

Expands benefits Opens the free Gold Star plate to siblings and children of a fallen service member.

Amended 16 GCA 7120.3(b) to add siblings, including half- and step-siblings, and children, including adopted and step-children, to the parents, widows and widowers eligible for a free Gold Star plate. Signed September 1, 2026. The Gold Star property tax exemption in 11 GCA 24401.2 and the driver licence and registration fee waivers borrow 7120.3(b) but name only spouses and parents, so they did not widen.

Updated

Last updated 2026-09-30.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.