The Official Web Site of the Guam Department of Revenue and Taxation
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Real Property Tax Division
The Real Property Tax Division is responsible for the administration and enforcement of the real property tax laws mandated by Section 24101, Title 11, Guam Code Annotated. The Division was reorganized by Executive Order 83-15 (Public Law 1-88) and is staffed with the Administrator, the Real Property Tax Appraisal and Real Property Tax Assessment Branches.

The Administrator is the representative of the Tax Assessor/Collector of the Department and whose duties include conceiving, devising and authorizing all activities within the Division.

Real Property Tax Appraisal Branch

The Real Property Tax Appraisal Branch is responsible for the identification, appraisal and development of property record cards for all taxable improvements and land for the Island of Guam. This Branch likewise, acts as the compliance arm of the Division and is filled by the Branch Supervisor, Tax Appraisers II and Tax Appraisers I.

Real Property Tax Assessment Branch

The Real Property Tax Assessment Branch is obligated to the conservation and updating of all property tax records, the development of the annual tax assessment roll and delinquent list, issuing the annual tax statements and arranging tax sales and tax deeds for recordation at the Department of Land Management. The Assessment Branch performs as the taxpayer service and collection arm of the Division and is filled by the Assessment Branch is filled by the Branch Supervisor, Tax Technicians I, Tax Appraiser II and Tax Technician III support staff.


Real Property Tax Division

Benedict L. Atoigue
Administrator, Real Property Tax Division
Tel: (671) 635-1897

John J. Terlaje 
Supervisor, Real Property Tax Appraisal 
Tel: (671) 635-1895

Katrina B. Hodges
Supervisor, Real Property Tax Assessment
Tel: (671) 635-1763