{"data":{"id":"us-gu/11-gca-24405","jurisdiction":"us-gu","citation":"11 GCA § 24405","heading":"Same: Husband and Wife.","body":"A husband and wife shall be permitted one (1) home subject to the rates provided in § 24403, where entitled thereto, whether the home is community property or not, and shall not be permitted those rates for separate homes for each of them, unless they are living separate and apart, in which case the amount of the exemption shall be divided equally between them.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 24: Real Property Tax","ARTICLE 4: EXEMPTIONS"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc024_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:38Z","sha256":"4c54a2f7fee35a58a21721c58eb14166663181ba4d170e070bbf1a1e9e593612","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24404","next":"us-gu/11-gca-24406"},"notice":"GroundRules: Original legal text. Not legal advice."}