This paper examines the Taiwanese government’s ways of constructing a measurement model and an empirical study of digital divide among government agencies. On the basis of Gowin's Vee structure, this paper first refers to the Grounded Theory in the establishment of the draft list for the measurement of the digital divide in local governments. Furthermore, it constructs five dimensions and 42 measurement factors with an expert questionnaire and the Analytic Hierarchy Process (AHP) for the digital divide evaluation model of government agencies. Finally, this paper measures the actual levels of digital divide in local governments, with the digital divide evaluation model in examining the degrees of digitalization, pros, and cons in association with digital divide. It is hoped that the results would serve as a reference for government agencies of all levels in formulating their digitalization strategies.