Contact Us
Menu

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.

Administrator 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.
 

Contact Information

Benedict L. Atoigue

Administrator, Real Property Tax Division
Tel: (671) 635-1897
benedict.atoigue@revtax.guam.gov

John J. Terlaje

Supervisor, Real Property Tax Appraisal 
Tel: (671) 635-1895
                  635-1791/92
                  635-1766/67
john.terlaje@revtax.guam.gov

Katrina B. Hodges

Supervisor, Real Property Tax Assessment
Tel: (671) 635-1763
                  635-1890
                  635-1896
                  635-7648
katrina.hodges@revtax.guam.gov