100% Disabled Veterans, Surviving Spouses, and Legal Guardians Property Tax Exemption
Guam exempts from all real property taxes the home of a veteran rated 100% disabled or individually unemployable by the VA, and extends the exemption to an eligible surviving spouse or legal guardian.
- Who qualifies
- Rating: 100% VA rating, or paid at the 100% rate through TDIU (also called IU). Veteran must be rated by the USDVA as 100% disabled or individually unemployable due to service-connected injuries; exemption continues only while the rating remains 100%, the surviving spouse stays unremarried, or the legal guardian remains vested with power; limited to one residence and excludes commercial use.
- How to apply
- File the Application for Veteran Exemption with the Real Property Tax Division of DRT, including a VA Benefit Information letter and proof of service.
Last checked September 28, 2026.
