State Foreclosure Law Library

guam

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Guam — Tax & Mortgage Foreclosure

Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-01.

Territory note. Guam is an unincorporated, organized U.S. territory (insular area). Its property-tax system is not the 50-state county-treasurer model and not the Puerto Rico CRIM municipal model. There are no counties — Guam is a single island-wide taxing jurisdiction administered by the Department of Revenue and Taxation (DRT). The real-property-tax framework lives entirely in 11 GCA Chapter 24 (a California-derived code) and is unusual in that the statute itself already returns surplus/excess sale proceeds to the former owner (11 GCA § 24810), a feature that predates Tyler v. Hennepin County (2023). Where a standard 50-state module does not map (e.g., “county” recording units, lien certificates, non-judicial trustee tax sales), this page says so explicitly.

0. Identity & Classification

  • Recording unit: none — single territory-wide jurisdiction; land records and the tax deed are recorded at the Department of Land Management (DLM), Division of Land Records (count of recording units: 1).
  • Tax sale type: Tax deed (redeemable). Property is “sold to the government of Guam by operation of law,” redeemable for one year, then deeded to the Government; the Government later sells tax-deeded parcels at public auction. There is no tax lien certificate sold to private investors. (11 GCA §§ 24803, 24813, 24811)
  • Tax foreclosure process: Administrative (statutory sale “by operation of law” on declaration of the Tax Collector — no court action required to vest title in the Government). (11 GCA § 24803)
  • Mortgage foreclosure process: Judicial by default (mortgagee forecloses the right of redemption “in the manner prescribed by Title 7 … Civil Procedure”); a power of sale may be conferred by contract. (18 GCA §§ 36112, 36113)
  • Selling authority: Director of Revenue & Taxation, ex-officio Tax Collector (real property tax); the Government of Guam (re-sale of tax-deeded land). For mortgage foreclosure sales, the court / sheriff (Marshal) under Title 7. (11 GCA § 24601)
  • Statutory home: Title 11 GCA (Finance & Taxation), Division 2, Chapter 24 — Real Property Tax — https://www.guamcourts.org/CompilerofLaws/GCA/11gca/11gc024.PDF
  • Tyler v. Hennepin compliance: compliant — 11 GCA § 24810 directs that when the Government auctions tax-deeded property, “any amount received in excess of the amount of delinquent taxes assessed on such property shall be paid to the owner of record … as determined immediately prior to tax deeding.” Guam therefore does not retain surplus equity. (See tyler-v-hennepin-county.)

1. Tax Sale Mechanics

  • What is sold: the real property itself (deed), not a lien certificate. After the delinquent-list publication, property “shall by operation of law and the declaration of the tax collector be sold to the government of Guam.” (11 GCA § 24803)
  • Bidding method: No competitive bidding at the operative tax sale — the sale is a statutory transfer to the Government at the office of the Tax Collector. Competitive bidding occurs only later, when the Government offers tax-deeded parcels at public auction (highest_bid_deed). (11 GCA §§ 24803(b), 24810, 24811)
  • Interest / penalty:
    • Delinquency penalty: 9% on each unpaid installment after it becomes delinquent (Feb 20 / Apr 20), minimum $5. (11 GCA §§ 24701, 24702)
    • Redemption penalties (pre-deed): ½ of 1% per month (~6%/yr) on the sold taxes, minimum $2. (11 GCA § 24819)
    • Post-auction redemption interest: 12% per annum to redeem from an auction purchaser. (11 GCA § 24812)
  • Minimum bid composition (Government auction): statutory floor is the delinquent taxes assessed; any excess over that amount is returned to the former owner of record. (11 GCA § 24810) Exact upset/reserve mechanics → needs_verification.
  • Tax rate / levy: 7/72% of land value + 7/18% of improvement value (plus an additional 7/18% on improvements valued ≥ $1,000,000). (11 GCA § 24103)
  • Sale frequency / typical month: Delinquent list + notice of (operation-of-law) sale published annually on or before June 8; sale occurs 21–28 days after first publication. (11 GCA §§ 24801, 24803)
  • Venue: operation-of-law sale is in the Tax Collector’s office; Government re-sale of tax-deeded land is by public auction. (11 GCA §§ 24803(b), 24811)
  • Platform vendors: none identified (no online auction platform documented for Guam tax-deeded land) → needs_verification.
  • Registration / deposit: at the public auction the Tax Collector sells for U.S. currency or negotiable paper, and “any person, regardless of any prior or existing lien, claim, or interest” may purchase. (11 GCA § 24811) Deposit specifics → needs_verification.
  • Subsequent taxes (“subs”): redemption amount expressly compounds unpaid taxes for each subsequent year “for which the property would have been sold … if there had not been a previous sale.” (11 GCA § 24819(b))

2. Right of Redemption → see right-of-redemption

Guam has two distinct redemption windows:

  • Pre-deed right (post operation-of-law sale to Government):
    • Exists: yes. “Until the right of redemption shall have terminated, tax sold property may be redeemed by the owner or his successor in interest.” (11 GCA § 24817)
    • Period: one (1) year from the date of sale to the Government; if unredeemed after one year the Tax Collector makes a deed to the Government and “all rights of redemption shall automatically expire.” (11 GCA §§ 24813, 24815)
    • Notice before deed: 90 days’ notice (publication in each municipality, media advertising, and certified mail) stating the date the right of redemption terminates. (11 GCA § 24809)
  • Post-public-auction right (after Government resale):
    • Exists: yes. Within one (1) year after the Government’s public-auction sale, the prior owner “may redeem the property by paying to the purchaser the amount paid to the government plus interest at the rate of twelve percent (12%) per annum”; thereafter “no further redemption rights or interest whatsoever.” (11 GCA § 24812)
  • Who may redeem: the owner or the owner’s successor in interest; a holder of an interest “evidenced by a deed, deed of trust, mortgage, or decree of court” may apply to have a parcel separately valued in order to redeem it. (11 GCA §§ 24817, 24827)
  • Redemption amount formula (pre-deed): sold taxes + delinquent penalties & costs for the year of sale + redemption penalties (½% per month). (11 GCA §§ 24818, 24819)
  • Procedure: application to the Tax Collector, who prepares triplicate estimates; payment is made to the Treasurer of Guam, who issues receipts. (11 GCA §§ 24820, 24821)
  • Extinguishment: upon execution/acknowledgment of the deed to the Government, all redemption rights automatically expire and the deed conveys absolute title free of all encumbrances; thereafter the deed may be set aside only for actual fraud. (11 GCA § 24815)
  • Special tolling (minors, incompetents, SCRA, bankruptcy): not addressed in Chapter 24 → needs_verification.

3. Surplus / Excess Proceeds → see surplus-funds, third-party-recovery-rules

  • Belongs to: the former owner (owner of record immediately prior to tax deeding). (11 GCA § 24810)
  • Claim waterfall: statute speaks only to paying the excess (over delinquent taxes assessed) to the owner of record; it does not enumerate an intervening lienholder waterfall → needs_verification for junior-lien priority.
  • Filing venue: the Department of Revenue & Taxation (Tax Collector); payment flows through the Treasurer of Guam. (11 GCA §§ 24810, 24821, 24601)
  • Claim deadline: Chapter 24 sets no express deadline or escheat for the § 24810 excess (the statute directs it “shall be paid to the owner of record”). Procedural deadline / unclaimed-funds handling → needs_verification.
  • Escheat: no escheat of surplus is specified in Chapter 24 → needs_verification.
  • Documentation required: not specified by statute → needs_verification.
  • Third-party recovery (surplus-recovery agents):
    • fee_cap_pct: null — no Guam statute located capping surplus-recovery / finder fees for tax-sale excess proceeds → needs_verification.
    • licensing_required: unknown → needs_verification.
    • assignment_of_claim_allowed: § 24827 contemplates that a person claiming an interest “evidenced by a deed, deed of trust, mortgage, or decree of court” may act, but assignment of the bare § 24810 excess claim is not addressed → needs_verification.
    • cooling_off_period / contract_disclosure_rules / prohibited_practices: none located → needs_verification.
    • citation: none found (absence of a dedicated statute).
  • Notice to former owner required? Yes — the § 24810 excess is paid to the owner of record by operation of the statute, and § 24809 requires 90-day pre-deed notice by certified mail. (11 GCA §§ 24809, 24810)

4. Mortgage Foreclosure

  • Process: Judicial by default. A mortgage is not a conveyance and gives no right of possession without “a foreclosure and sale”; the mortgagee “may foreclose the right of redemption of the mortgagor in the manner prescribed by Title 7 … (Civil Procedure).” A power of sale may be conferred by contract (non-judicial route) under § 36113. (18 GCA §§ 36108, 36112, 36113; 21 GCA § 25107) Guam’s mortgage law derives from the California Civil Code (see SOURCE notes CC §§ 2927–2933).
  • Timeline (NOD / NOS / sale / confirmation): governed by Title 7 civil-procedure foreclosure practice; specific statutory day-counts → needs_verification.
  • Reinstatement right: not separately confirmed from a retrieved Title 7 primary source → needs_verification.
  • Redemption after judicial sale: Guam follows the California-derived statutory- redemption model in concept, but the exact post-sale redemption period under Title 7 was not verified from a retrieved primary source → needs_verification.
  • Deficiency judgment / fair-value offset / one-action rule: Guam’s code is California-derived (§ 36109: a mortgage “does not bind the mortgagor personally … unless there is an express covenant”), which implies anti-deficiency / one-action doctrine, but the precise Title 7 deficiency and fair-value-offset provisions were not verified from a retrieved primary source → needs_verification.
  • Surplus distribution (mortgage sale): surplus after the secured debt goes to junior lienholders then the borrower under general foreclosure-sale law; exact Guam citation → needs_verification.
  • Sale officer: court-appointed commissioner / sheriff (Marshal of Guam) for judicial sales; trustee/attorney-in-fact where a contractual power of sale is used. (18 GCA §§ 36112, 36113)

5. Sale Procedure Playbooks

  • Treasurer/Tax-Collector sale — ordered steps → see treasurer-sale:
    1. Taxes due Dec 15; delinquent Feb 20 / Apr 20 (9% penalty). (§§ 24701, 24702)
    2. Tax Collector publishes the delinquent list + notice of sale on/before June 8. (§ 24801)
    3. Notice posted in one public place in every village and published once in a daily newspaper; affidavit filed with the Lieutenant Governor. (§ 24802)
    4. 21–28 days after first publication, unpaid property is sold to the Government by operation of law at the Tax Collector’s office. (§ 24803)
    5. Owner may redeem within 1 year (sold taxes + penalties + ½%/month). (§§ 24817–24819)
    6. 90-day notice of intent to deed (publication + media + certified mail) before the deed issues. (§ 24809)
    7. If unredeemed after 1 year, Tax Collector executes a deed to the Government; redemption rights expire. (§§ 24813, 24815)
    8. Government offers tax-deeded parcels at public auction; excess over delinquent taxes paid to former owner. (§§ 24810, 24811)
    9. Prior owner may redeem from the auction purchaser within 1 year at 12%. (§ 24812)
  • Sheriff/judicial-foreclosure sale — ordered steps → see sheriff-sale: complaint → decree of foreclosure → judicial sale by commissioner/marshal → confirmation → distribution. Specific step-by-step day counts → needs_verification.
  • Notice requirements: tax sale — publish delinquent list/notice on/before June 8, post in every village, publish once in a daily paper; 90-day pre-deed notice by certified mail. (11 GCA §§ 24801, 24802, 24809)
  • Upset bid / confirmation: no upset-bid statute located for tax-deeded auctions; the 1-year post-auction redemption (§ 24812) functions as the after-sale protection.
  • Payment terms (auction): U.S. currency or negotiable paper. (11 GCA § 24811)
  • Deed issued: Tax Collector’s tax deed to the Government, “conclusive evidence except against actual fraud” of regularity, conveying absolute title free of all encumbrances. (11 GCA §§ 24814, 24815)

6. Due Process & Notice → see due-process-notice

  • Standard: Mullane “reasonably calculated” notice applies to Guam as a U.S. territory; Guam’s statute layers publication + posting in every village + media + certified mail for the 90-day pre-deed notice. (11 GCA §§ 24802, 24809; see mullane-v-central-hanover, mennonite-v-adams, jones-v-flowers)
  • Required attempts: publication of delinquent list; posting in each village; media advertising; certified mail to listed owner / personal representatives / known heirs. (11 GCA §§ 24802, 24809)
  • Consequence of defective notice: a proceeding attacking a tax deed must be brought within 6 months of execution of the deed, and after the deed only actual fraud voids it — so most notice challenges must be raised pre-deed; otherwise the deed is effectively voidable only on narrow grounds. (11 GCA §§ 24815, 24816)
  • Leading cases: tyler-v-hennepin-county, mullane-v-central-hanover, mennonite-v-adams, jones-v-flowers. No Guam-specific tax-sale notice opinion verified → needs_verification.

7. Title & Marketability

  • Deed warranty level: statutory tax deed; “conclusive evidence except against actual fraud” of regularity of all proceedings; conveys absolute title free of all encumbrances. (11 GCA §§ 24814, 24815)
  • Marketable immediately? Title vests in the Government on the deed; a purchaser at the Government’s public auction takes subject to the 1-year post-auction redemption (§ 24812), so practically not clear of redemption risk for one year.
  • Quiet title required? Not statutorily required; a quiet-title action is available under 21 GCA § 25101 if needed.
  • SOL to challenge the deed: 6 months from execution of the deed for procedural invalidity/irregularity; only actual fraud thereafter. (11 GCA § 24816)
  • Title insurance availability: not confirmed from a retrieved source → needs_verification.
  • Common defects: defective § 24809 certified-mail notice to heirs of deceased owners; errors in separate valuation (§§ 24823–24828); challenges within the 6-month window (§ 24816).

8. Case Law (real, verified)

CaseYearTopicHolding (plain English)Source
tenorio-v-government-of-guam (527 F.2d 1095, 9th Cir.)1974sale_procedure / titleIn a land-title-registration contest against the Government of Guam, the applicant could not register acreage beyond what his deed conveyed; excess land was government property not acquirable by adverse possession — illustrates the Government’s title posture and the conclusiveness of recorded title in Guam.https://openjurist.org/527/f2d/1095
tyler-v-hennepin-county (598 U.S. 631)2023surplus / due_processRetaining surplus equity beyond the tax debt is an unconstitutional taking; Guam’s 11 GCA § 24810 already returns the excess to the former owner, so Guam is facially compliant.https://law.justia.com/codes/guam/title-11/division-2/chapter-24/

Honest case-law gap. Extensive searching of the Supreme Court of Guam opinion repository and CourtListener did not surface a verifiable Guam appellate opinion squarely on tax-sale redemption, surplus, tax-sale due-process notice, or mortgage-foreclosure deficiency. Rather than fabricate citations, those topic tags are flagged in Module 11 needs_verification. (The Waathdad v. Cyfred line, 2021 Guam 24 / 2024 Guam 6, appeared in searches but its subject matter could not be verified from retrieved text and is not cited here.)

9. Edge Cases (state-specific notes)

  • bankruptcy-automatic-stay — 11 U.S.C. § 362 applies in the District Court of Guam (federal bankruptcy jurisdiction); a petition stays the operation-of-law sale and the running of the redemption clock. Guam-specific tolling not codified in Ch. 24 → needs_verification.
  • federal-tax-lien-redemption — 26 U.S.C. § 7425 / § 6337 federal redemption rights apply against Guam tax deeds where the United States holds a junior federal tax lien.
  • heirs-property — § 24809 requires certified-mail notice to a deceased owner’s personal representatives or “all of his known heirs,” a recurring issue given Guam’s CHamoru land-tenure and undivided family-estate patterns.
  • tyler-v-hennepin-county — surplus returned to former owner by statute (§ 24810); Guam did not need post-Tyler reform.
  • Separate-valuation redemption — a junior interest holder (deed of trust, mortgage, decree) may force separate valuation of a parcel to redeem only its share (11 GCA §§ 24823–24828) — a Guam-specific mechanic.
  • Contiguous-parcel offer — unusable parcels may be offered at fair market value to owners of contiguous parcels rather than general auction (11 GCA § 24811(b)).

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