Finance Section

Finance Section

Public Debt

Below you will find links to the Debt Abstract prepared by the Public Finance Division of the Guam Economic Development Authority and the Certification of Real Property Tax Assessment Rolls by the Director of the Department of Revenue and Taxation that is utilized to calculate the Debt Limit/Ceiling of the government of Guam.

The government of Guam debt ceiling/limit is calculated by determining the appraised value of all taxable land and improvements on Guam which have been verified by the Department of Revenue and Taxation as certified by the Board of Equalization. The total aggregate assessed value is calculated at one hundred percent (100%) of the appraised value which excludes the values listed under § 24401 (a) to (f), Chapter 24, Title 11 GCA. Upon calculation of the total aggregate assessed value, ten percent (10%) of such amount calculates the overall government of Guam debt ceiling/limit.

The government of Guam Debt Abstract is a document typically prepared on an annual basis by the Guam Economic Development Authority which includes details of all the outstanding debt of the government.

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