Definitions. — Guam Code § 58304

§ 58304. Definitions.

For purposes of this Article, the following definitions shall apply:

(a) “Affordable” where used in this Article shall be up to one hundred fifteen percent (115%) and

less of the median income average threshold where rental dwellings are deemed affordable if the

annual rent does not exceed thirty percent (30%) of the maximum income level for low income

households, adjusted for household size. The income thresholds established herein may be adjusted by

GEDA from time-to-time through an approved board resolution consistent with recommendations

from the Guam Housing and Urban Renewal Authority and/or federal agencies, including, but not

limited to, the U.S. Department of Housing and Urban Development and the U.S. Department of

Agriculture.

(b) “Assisted Care” or “Assisted Living” refers to elderly housing facilities that provide

apartment-style housing to ensure that certain services are available to maintain independence where

needed that offers units containing, at a minimum, one (1) unfurnished room, a private bathroom, a

kitchenette, and a lockable door on the unit entrance. Assisted living units are skilled nursing home

care services as provided in accordance with 10 GCA § 7102(a).

(c) “Authority” refers to the Guam Economic Development Authority (GEDA).

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(d) “Business Privilege Tax (BPT)” is the tax that is levied on business revenues as imposed by

11 GCA § 26201.

(e) “Construction Costs” are expenses incurred by a developer to construct any new elderly

assisted living and independent living housing development or substantially renovate, expand, or

convert existing structures comprising Elderly assisted living, independent living housing, or

convalescent development in Guam. Such costs include land acquisition, building and site

improvements, Architectural and Engineering (A&E), furniture, fixtures, and equipment (FF&E).

(f) “Developer” means an individual, partnership, corporation, association, or other person who

develops land through construction and becomes the owner of an elderly residential living housing

establishment.

(g) “Development” means a senior or elderly housing project of multiple dwelling units with

accessory uses and structures for construction or substantial renovation located on property in

accordance with this Article.

(h) “Dwelling” shall be consistent with the definition contained in 21 GCA § 61103(j).

(i) “Elderly” means individuals that are fifty-five (55) years of age or older.

(j) “Elderly Home or Housing” refers to an elderly dwelling, domicile, or space used as a

permanent or semi-permanent residence for an individual, group or family.

(k) “Expansion or Renovation” means existing elderly residential living housing

accommodations pursuant to this Article that may be eligible for this Special Qualifying Certificate if

new capital investment is to be made that will either add to the building or significantly renovate the

property.

(l) “Independent Living” refers to housing units and associated facilities designed for the elderly

who are self-sufficient and require no on-site personal or health care services. An Independent Living

housing unit consists of a room or group of rooms designed or intended to provide a habitable unit for

one (1) or more persons with provisions for cooking, living, sanitation, and sleeping for the exclusive

use of the household unit. Associated facilities may include substantial common and socializing areas

and other amenities.

(m) A “Multiple-Family Dwelling” contains three (3) or more dwelling units. A dwelling unit

shall be defined as one (1) or more rooms and a single kitchen, designed as a unit for occupancy by

one (1) family for living and sleeping purposes. For the purposes of this Article, duplexes, townhomes,

apartments, or condominiums shall be considered a multiple-family dwelling. A hotel shall not be

considered a multiple-family dwelling unless the developer intends to substantially renovate the hotel

use for elderly housing.

(n) “Nursing Home” shall be consistent with 10 GCA § 7102(a).

(o) “Project” refers to constructing or renovating structures or buildings for elderly residential

living housing.

(p) “Property Value” means the current appraised value of the land and improvements. The

developer shall bear the cost of such appraisal and an applicant may provide an appraisal completed

within one hundred eighty (180) days prior to the date of application filing.

(q) “Property Tax Assessment” shall mean the real estate and improvement taxes assessed on the

Project.

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(r) “Renovation Cost” are expenses incurred from modernizing the elements within a structural

part located on real property for elderly housing, whose total costs are no less than forty percent (40%)

of the property value and that either:

(1) materially increases the value of the property;

(2) substantially prolongs the useful life of the property; or

(3) adapts the property to a new or better use for elderly residential living accommodations.

(s) “Residential Living” means a housing arrangement meeting ADA compliance and the Fair

Housing Act for the elderly that is chosen voluntarily by persons fifty-five (55) years of age or over,

or their authorized representative, where independent living accommodations, assisted care

accommodations, and/or nursing home accommodations or any combination thereof, involving

varying levels and intensities of care and supervision, protective supervision, or personal care are

provided, based upon their varying needs that are located within the elderly housing facility.

(t) “Special Qualifying Certificate” shall refer to tax incentives on developments that are eligible

or approved for the Åkton GUMA (Group Use Manåmko Accommodations) Incentive Act.

(u) “Senior Housing” means age-restricted residential housing intended and operated for

occupancy by persons fifty-five (55) years of age or older.

(v) “Substantial Improvement” or “Substantial Renovation” means any combination of repairs,

reconstruction, alteration, or improvements to a structure that is ADA compliant in which the

cumulative cost equals or exceeds forty percent (40%) of the market value of the structure and real

estate.

(w) “Supportive Services” means resources available to the resident in the community that helps

to maintain their functional ability and meet their needs as identified in the individual resident

assessment. Supportive services may include any of the following: medical, dental, and other health

care services; transportation; recreational and leisure activities; social services; and counseling

services.

(x) “Use” is the purpose for which land or a structure is designed, arranged, intended, occupied,

or maintained.

(y) “Use Tax” is the tax that is levied on the landed value of or consumption of all property as

defined by Chapter 28 of Title 11 GCA.

(z) “Zoning Law” refers to the Zoning Law of Guam, Chapter 61 of Title 21, Guam Code

Annotated.