Not exactly a tax refund, but we just purchased a half acre of beachfront property in Guam. We have about 40 yards of beach leading into a lagoon with a small island approximately 200 feet from shore. The water is _super clean_ and the beach is ideal for lounging, beach BBQ or launching a PWC. About 200 yards out is the end of the choral shelf; this is an ideal breaker for the rollers coming in from the east.
Out past the breakers - The maps indicate that the fishing there is good while the trade winds are coming in. Tuna and a host of game fish are in the area for catching. Dives are abundant within a few miles. Underwater, there are Japanese aircraft and ships from WW2, German boats form WW1, American boats and craft from both wars within easy boat range. Also in the area are places known for dolphins on the yearly trek to their winter quarters as well as pods of whales (pilot whales, sperm whales etc…). According to the local dive crews and divers, the average visibility underwater is between 80 and 120 feet; this is among the best in the world. Looking from the beach out to sea, you are facing roughly towards Nicaragua. There is literally _nothing_ between the shore and the west coast of South America in between. Turn to the south a few degrees and you are looking over the deepest part of the ocean; the Challenger Deep in the Marianas Trench is about 150 nautical miles from our beach.
Attached a couple of pics of the beach, plus one overlooking a similar area from a long way off... Actually to the right in the overlook picture is Asan point where the Marines landed in Guam in WW2-
While the beach is actually public property and is not really part of the property, it is in a location remote enough that it can be said to be private for all practical purposes. There is another lot next to this one and we are trying to acquire it as well; that would give us pretty much all the land we would ever need, plus control the neighbor situation.
Going to be starting up a house project later this year with a super cool garage-