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P R A C T I C E   L I M I T E D   T O   T H E   T A X A T I O N   O F   C O M M E R C I A L ,  I N D U S T R I A L  &  I N V E S T M E N T – G R A D E   R E A L   E S T A T E            

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Rising Taxes, Plummeting Service

The Illinois pension crisis means that residents must pay high property levies while getting little in return.

Hilary Gowins
April 7, 2022
Economy, finance, and budgets

Patricia Hill, who grew up in Chicago’s Hyde Park neighborhood, achieved her dream of homeownership in 2003, when her family moved to the quiet Chicago suburb of Matteson. She raised two daughters in a two-story home she bought for $315,000. But by 2013, her annual property tax bill was $11,500, nearly driving her into foreclosure. By 2020, Hill had seen her annual payments lowered to $8,900 with a senior exemption, but the burden remains significant. “Everyone is in shock when I tell them the property taxes. They say it must be an error,” Hill says. It’s no error—just a byproduct of the state’s ongoing pension crisis.

Taxes have outpaced earnings for many homeowners here. While property taxes in Cook County jumped 99 percent between 2000 and 2019, wages in Cook County rose 57 percent during that period. Hill saw an increase in her home value during Covid, but housing prices in Illinois grew 11.4 percent in 2021 compared with an 18.4 percent average in other states. And throughout the pandemic, tax collections continued to rise: Cook County billed an extra $534 million in property taxes in 2021 despite federal relief.

The increased tax burden yields underfunded pensions, not better government service. Illinois’ pension crisis both occupies a growing share of state and local budgets and represents a $75 billion debt hole for local governments—which officials often fill with property tax increases. Each Matteson household owes nearly $16,000 in local pension debt, a tab that jumps to over $45,000 per household with state pension debt. These costs mean less money for roads and schools while driving residents to leave the state. Last year, Illinois recorded its eighth consecutive year of population decline, losing a record 113,776 residentsfrom July 2020 to July 2021, according to Census Bureau estimates.

For a closer look at the relationship between public pensions and property-tax growth, consider Chicago. In 2022, Chicago’s pension costs make up more than $2.3 billion of the city’s budget, or 21.4 percent of the city’s own source revenue. That’s more than the city’s entire property-tax levy of $1.7 billion this year. Yet residents get little for their money. Chicago recently ranked 141 out of 150 citiesfor municipal service quality. That’s no surprise: over the past decade, pension spending in Chicago increased 239 percent, while spending for city services increased only18 percent.

Public pension reform received bipartisan support in the Illinois general assembly as recently as 2013, but because of a ruling by the state supreme court, the only way to achieve meaningful pension reform for state and local governments is through a constitutional amendment. Reforms could save roughly $2.4 billion in the first year and more than $50 billion through 2045, while eliminating the state’s pension debt (rather than the 90 percent reduction state leaders aim for). Indeed, a “hold harmless” plan would preserve every dollar of pension benefits promised to public workers for work already performed. Similar reforms to local pension systems could offer significant property tax relief to overburdened homeowners and free up resources for spending on current services.

Hill is not giving up and doesn’t plan to move. But she has spent many sleepless nights worrying over her massive property tax bill. “This is supposed to be the American Dream for me and my family,” she said. “I’m holding on to everything I can, but I’m losing because of this house.” She and other state residents shouldn’t have to pay for their government’s irresponsibility.

Illinoisans face highest state, local taxes in United States

| Photo courtesy of Illinois Policy

Illinois now levies the nation’s highest state and local tax rates on residents, costing each household $9,488 – or more than 15% of their annual income – in 2022, a new WalletHub report found.

That tax load is nearly 39% more annually than the nation’s average.

The study also found Illinois state and local governments levy the nation’s second-highest gas taxes and second-highest effective property taxes on residents.

Despite being asked to pay more than anyone else, the state’s worst-in-the-nation pension debt eats dollars that should be spent on improvements to public services – the things residents expect their taxes to be used for. Illinoisans are left watching their tax bills climb while their tax dollars are diverted to cover $219 billion in pension promises made by politicians.

Illinois’ No. 2 in the nation property taxes illustrate the issue.

When cities and towns face dangerously high pension costs, they are forced to raise property taxes to cover shortfalls on debt payments. As a result, residents pay more in taxes towards past government services but don’t see benefits from current government services. They are more likely to see cuts to services as the old pension debts consume the new taxes. This often forces low-income families out of home ownership, or out of the state altogether.

In the state capital of Springfield, 112% of property taxes go towards public pensions. Each household would have to pay $38,813 to eliminate all state and local pension debt. This average pension debt is even higher in nine other large municipalities, highlighting the pervasiveness of the state’s pension crisis.

Election year or real?

Would proposed grocery, gas and property tax breaks be big enough to help Illinoisans?


J.B. Pritzker this week proposed a set of temporary tax breaks aimed at helping Illinoisans struggling with record inflation and pandemic woes. But how much relief would the plan, which needs state lawmaker approval, actually provide if it goes into effect in the coming year? A 1% grocery tax would be suspended for a year and the gas tax would remain the same. Annual property tax breaks up to $300 would be available to individuals earning less than $250,000 or $500,000 for couples filing jointly.

A family that spends $1,000 on groceries per month would save $10 on their bill, and they might save a dollar or so at the gas pump. Pritzker’s plan would freeze the motor fuel tax at 39.2 cents per gallon. It was supposed to increase to 41.4 cents on July 1 to pay for infrastructure investments, Capitol News Illinois reported. On 12 gallons of gas at Thursday’s average unleaded price in Illinois of $3.59 per gallon, a driver would pay $43.08 to fill up, including $4.70 in tax. If the gas tax were to increase, the difference would be roughly 26 cents. A driver who fills their tank once a week at that price could see about a dollar a month in savings. $2 for 2 months

Republicans called the governor’s plan a “gimmick.” “I appreciate that the Governor somewhat recognized the need to get our fiscal house in order as well as the need to provide financial relief to our taxpayers,” said state Sen. Terri Bryant, R-Murphysboro. “However, the people of our state need more than his one-year, election gimmick relief proposals.”

Even if the savings are relatively small, “it’s an important relief for those families,” said Rick Funderburg, a public administration professor at the University of Illinois whose expertise includes tax incentives. Gas and grocery prices are abnormally high, and “any relief that can be brought” to them helps, he said. “Groceries being a necessity that we all have, that’s going to relieve the tax burden on low-to moderate-income families. Not every state taxes groceries for that reason,” Funderburg said. “It’s an essential part when we’re dealing with times of high inflation.”

Only 13 states of 45 with a sales tax collect taxes on groceries, according to Eric Figueroa, an analyst for the Center on Budget and Policy Priorities. The nonpartisan research institute focuses on reducing poverty and inequality. Today’s top headlines

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People with lower incomes spend more on groceries for home consumption than those who earn more money, Figueroa found in a study using federal data. Grocery taxes naturally have a higher impact on low-income people. Eliminating the tax, even temporarily, “undoubtedly benefits to folks with lower and middle incomes,” he said.

Making the cut temporary might provide enough relief to tide people over until inflation subsides, Funderburg said. “The high rates of inflation that we’re experiencing right now will most likely soften. We’ve already seen some signs that’s happening,” he said. “So, that would be the justification for approaching this as a short-term fix rather than a long-term.”

Some of the remaining 13 states with grocery taxes are exploring eliminating it. In Kansas, Gov. Laura Kelly has proposed cutting the state’s 6.5% grocery tax rate, the second-highest in the country behind only Mississippi’s 7%. A bill lawmakers are considering in Mississippi would reduce it. “We think that getting rid of the grocery tax is good,” Figueroa said, “but we caution to make sure it’s not at the cost of making a bigger hole later.” Pritzker said the state would make up for lost revenue from the grocery tax, which goes to local governments.

The governor expects the state to have a $1.7 billion surplus at the end of this fiscal year in June, but how successful the state is going forward depends on how Illinoisans recover from the pandemic, Funderburg said. If downstate in particular sees sustained growth from opportunities such as infrastructure investment, there might be enough make a grocery tax cut permanent. “If we have a trajectory of long-running, sustainable growth, then I think we could easily do without something like the grocery tax,” Funderburg said.


Property Tax Refunds

The Illinois General Assembly has passed Senate Bill.  SB 508 creates a new Section 18-233 in the Property Tax Code amending the Property Tax Extension Limitation Law (PTELL) to allow taxing districts to increase their extensions in an amount equal to the refunds from assessment reductions granted in the prior 12-month period. The bill now goes to the governor for his signature.

State Cuts to Local Government

State cuts to Local Government Distributive Fund are property tax increases in disguise

Rockford Register Star

All working individuals in Illinois pay state income tax.

A portion of our state income tax is then distributed to local governments — our city and county. The portion each city and county receives is based on population. So we as taxpayers pay income tax to the state and a portion of that income tax is sent back to our town of residence.

That’s the Local Government Distributive Fund.

The LGDF began in 1969 and has historically been structured so that 10% of the total income taxes paid to Illinois is then distributed directly back to municipalities. In the last 10 years, Illinois has reduced the portion of income tax returned to cities and towns. Today, the LGDF receives only 6.06% of total personal income tax the state receives, a reduction of nearly 40%.

Tom McNamara, Mayor of Rockford


“Illinois has too many governmental units – too many to count – all needing property tax revenue”

A recent comprehensive analysis found the real number of government units in Illinois is 30% higher than the U.S. Census Bureau’s count. Too many government units mean too many taxes.

Illinois has more local units of government than any other state in the country – so many that four separate tallies of them give four different numbers.

The U.S. Census Bureau said Illinois has 6,918 local units of government. The Illinois Department of Revenue counts 6,042. The Illinois comptroller found 8,529.

Now a comprehensive analysis by the Civic Federation reports the number is 8,923.

All of those governments rely on tax money to operate, so it is no surprise Illinois shoulders the highest state and local tax burden in the nation, according to personal finance website WalletHub. It also has the second-highest property taxes in the nation.

Illinois has more units of government than any other state. It has more than neighboring Indiana, Iowa and Kentucky combined, according to the U.S. Census Bureau’s latest Census of Governments, which compares all states with the same criteria.

Consolidation faces unique challenges in Illinois: the Civic Federation’s analysis includes 57 pages of complex statutory rules and regulations from the Illinois Municipal Code governing the consolidation process for every type of government and kind of consolidation. Still, calls for consolidation are increasing. There are two bills currently that would help the efforts, with one specifically to consolidate school districts and the other to make it easier for Illinoisans to consolidate other local government.

Illinois has many governments serving few people


The Civic Federation report found 50% of Illinois’ 102 counties serve fewer than 25,000 people. Fifteen of those counties serve fewer than 10,000 people.

The report also found counties extended $2 billion of the $31.8 billion of property taxes levied statewide, which accounted for 35.3% of county budgets in 2018. While Illinois counties accounted for 6.5% of all property taxes extended in 2018, Cook County and all of the local government units within its borders levied $15 billion, 47.2% of all property taxes in the state.

Townships and municipalities

Townships serve as a layer of government between counties and municipalities, which leads to a redundancy of many services critics say can be performed without townships. Because of this service overlap and the fact that Illinois has more governments and townships than any other state, townships have recently become the target of consolidation efforts in Illinois.

The Civic Federation’s findings on townships and municipalities showed similar patterns of many units of government serving few residents. Illinois has 1,426 townships spread out across 85 of its counties, with 17 counties having no townships at all. The report found nearly half of the state’s townships, 709, serve fewer than 1,000 people. Townships, along with their road and bridge districts, accounted for $750.4 million of the property taxes levied in 2018, about 2.4% of all property taxes.

Illinois has 1,298 municipalities, the most of any state in the nation. A third of municipalities serve fewer than 2,500 people. Seventeen are coterminous, meaning the township and municipality share the same boundaries. Municipalities accounted for 18.9% of all property taxes extended in 2018, totaling just over $6 billion.

School districts

 Illinois has 852 public school districts, with one-third of them in Cook and the collar counties of DuPage, Lake, Kane, McHenry and Will. Because of the large number of districts, Illinois has one of the lowest residents-to-districts ratios in the country, with just 14,449 residents per school district. By contrast, Florida has an estimated 220,888 residents per school district. The report also found that two-thirds of the school districts serve fewer than 1,000 students, and 26 districts serve fewer than 100 students.

School districts accounted for the largest share of property tax extensions, more than $18.5 billion, about 58.3% of all property taxes levied in the state for 2018. School districts in Cook County alone accounted for $8.1 billion, or 53.7%, of the property taxes levied in the county.

State lawmakers are currently considering the Classrooms First Act, House Bill 7, which would form a commission to recommend merging 25% of Illinois’ district-level education administration while preserving schools. Illinois spends 2.5 times the national average on “general administration,” which is the cost of superintendents and board-level bureaucracy, and nearly half of its school districts serve only one or two schools.

Special districts

Special districts, or special purpose governments, are often created by referendum for airports, civic centers, conservation, mosquito abatement and other limited purposes. The Civic Federation report found Illinois has the most special districts in the nation at 3,204. According to the report, only three other states, California, Texas and Colorado, have more than 2,500 special districts. Combined, all of these special districts accountedfor $4.4 billion in property taxes for 2018, 14% of the state’s total.

Findings support increasing calls for consolidation

The Civic Federation’s study shows state and local leaders must consider consolidation to reduce redundant, overlapping or inefficient governments. Consolidation has been an increasingly discussed solution to reduce Illinois government and alleviate problems such as rising pension obligations, increasing administrative costs and high property taxes. While there have been efforts to improve consolidation mechanisms in recent years, calls for changes to make the process easier continue to grow.

The current processes for consolidating units of government vary significantly depending on the type of government and the type of action being pursued. Found in Appendix D of the Civic Federation’s report, there are seven different procedural structures concerning the annexation, consolidation, or dissolution of townships, seven for school districts, five for municipalities, and three for counties. Even mosquito abatement districts are covered by six such structures. These procedural rules are listed for every type of unit of government in Illinois, making the consolidation process unnecessarily complex and prohibitive to citizens and local governments.

The Citizens Empowerment Act, House Bill 433, would allow Illinoisans to petition for a ballot initiative to dissolve a unit of local government they find is no longer necessary, streamlining the process and placing power in the hands of local voters. This power would apply to all local units of government. It would enable 5% of the electors from the preceding election to place a referendum on the ballot to dissolve a unit of government. The measure would allow local residents to work around barriers to consolidation, such as protectionism by local officials, and pursue potential cost savings and improved efficiency achieved by other communities through consolidation.

HB 7, the Classrooms First Act, approaches consolidation through a deliberate, structured examination that creates recommendations for reducing school district administration by 25% to free $716.6 million for classrooms or as taxpayer savings. No schools would close as part of the process. No bureaucratic consolidation would occur without local voter approval.

Consolidation can help address Illinois’ notoriously high combined state and local tax rate – the highest in the nation according to some recent data – and second-highest property taxes. Along with improving opportunities for consolidation, lawmakers must pursue serious structural changes to Illinois such as pension reform in order to establish a sustainable and responsible path forward for the state.

Illinois Public Salaries Expand Geometrically

Why Illinois Is In Trouble – 122,258 Public Employees Earned $100,000+ Costing Taxpayers $15.8 Billion Despite Pandemic

Illinois public employees and retirees with $100,000+ paychecks grew from 109,881 (2019) to an all-time high of 122,258 in 2020 – costing taxpayers $15.8 billion.

Congressional “bailouts” made it possible. The recent $1.9 trillion American Rescue Act provided an additional $13.5 billion to Illinois state and local governments. (Look up your hometown here — $350 billion flowed to states and 30,000 communities.)

Our auditors at OpenTheBooks.com compiled the list of six-figure earners from Freedom of Information Act requests.

Barbers at State Corrections trimmed off $115,000; janitors at the State Toll Highway Authority cleaned up $123,000; bus drivers in Chicago made $174,000; line workers on the Chicago Transit Authority earned $222,278; community college presidents made $418,677; university doctors earned up to $2 million; and 171 small town managers out-earned the Illinois governor ($181,670).

Our interactive mapping tool allows users to quickly review the 122,258 public employees and retirees across Illinois making more than $100,000 (by ZIP code). Just click a pin and scroll down to see the results in your neighborhood rendered in the chart beneath the map.

Auditing the largest pay and pension systems in Illinois:

Public schools (40,000) – Last year, nearly 24,500 educators earned a six-figure salary while more than 15,500 retirees received six-figure pensions. Most Illinois schools were not back to fulltime, in-person instruction as of March 2021.


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Sixteen retired school superintendents pocketed $300,000+ in retirement pensions, among them Lawrence A. Wyllie (Lincoln-Way CHSD 210 – $351,250); Henry Bangser (New Trier Township HSD 203 – $341,433); Gary Catalani (Wheaton-Warrenville Unit SD 200 – $339,915); Laura Murray (Homewood-Flossmoor CHSD 233 – $334,418); and Mary Curley (Hinsdale CCSD 181 – $324,796).

Chicago (25,000) – We calculated that the city paid out $737 million in extra pay (overtime, vacation, supplemental, fitness, etc.) above base salaries. The Chicago police and fire departments paid nearly 1,000 employees between $200,000 and $430,000 in cash compensation last year.

The Chicago Transit Authority, operator of mass transit in the city including the “L” train, paid rail service supervisorsup to $239,806, ironworkers as much as $225,579, and line workers collected $222,278. A signal maintainer took home $191,627, a telephone line worker was paid $190,030 and a customer service representative made $185,152.

Colleges & universities (17,100) – The state of Illinois paid University of Illinois basketball coach Bradley Underwood $3 million last year. Top paid junior college presidents included a hefty salary for Christine Jean Sobek (Waubonsee Community College — $418,677), and a big retirement pension for Vernon Crawley (Moraine Valley Community College— $406,600).

Current Illinois State University President Larry Dietz (salary: $364,820) was out-earned by retired ISU president Clarence A. Bowman, who collected a $422,039 pension.

Fady Toufic Charbel ($2 million); Mark Gonzalez ($1.2 million); and Konstantin Slavin ($1 million) are million-dollar doctors at the University of Illinois at Chicago (UIC). A UIC pension paying out $540,591 goes to a retired doctor, Tapas Das Gupta. The retired doctor from University of Illinois –Springfield, Leslie Heffez, has the largest pension at $635,122.

State of Illinois (16,500) – Six-figure salaries and pension payouts amounted to nearly $2 billion last year. Eleven barbers at Corrections made between $100,000 and $115,000. Veterans, Human Services, and Corrections paid between $100,000 and $260,900 to 559 nurses.

The ten top paid sergeants at the State Police earned between $200,100 and $268,700 while 238 officers made between $150,000 and $268,700.

A court-ordered monitor, Dr. Stewart Pablo, was paid $352,000 by taxpayers to report on the barriers to access mental healthcare within the prison system – his pay amounts to nearly $1.4 million during the past four years.

Cities & villages (9,100) – Small town managers collect high pay, along with perks and pension benefits. Top paid managers were Richard Nahrstadt (Village of Northbrook – $336,722); Stephen Gulden (Village of Romeoville – $301,821); Michael J. Ellis (Village of Grayslake –- $294,980); Jeffrey Rowitz (Village of Northbrook – $291,875); and Reid Ottesen (Village of Palatine— $283,899).

The interim village manager in Romeoville responded to our comment request and said that Stephen Gulden’s extra payments beyond $191,141 were the result of his retirement in November.

In the shadow of O’Hare International Airport, the small town of Rosemont (pop. 4,200) has three highly compensated officials: Patrick Nagle ($302,313—head of the Allstate Arena entertainment venue), Christopher R. Stephens ($295,813—Executive Director of the Donald E. Stephens Convention Center), and mayor Bradley A. Stephens ($269,998) – who also made $69,413 as an elected state representative.

A village spokesperson noted that the two arenas were not mothballed during the last year, but continued to have a limited schedule.

Private associations, nonprofits and retired lawmakers

There are several legal loopholes for individuals to access state funding through private associations, nonprofit organizations, and state legislative bodies.

  • Retired Chicago Mayor Richard M. Daley (D) double dipped the pension system for nearly $238,000. Daley made $153,479 per year in state lawmaker pension payouts after a short eight-year career as a state senator plus another $83,784 per year in city pension payouts for his 22 years as the mayor of Chicago.
  • Three top paid earners within the municipal-government pension system work for private associations – not government. Brad Cole of the Illinois Municipal League pulled down $407,656, up from $313,997 (2019). Peter Murphy, executive director of Illinois Association of Park Districts, made $378,070, while Brett Davis, executive director of the Park District Risk management Agency, brought in $349,269.

These private nonprofits and associations muscled their way into the government system where taxpayers help fund and guarantee retirement annuities.

  • Peter B. Maggs and James J. Stukel are collecting government pensions of $453,512 and $439,575, respectively. Both retired from the University of Illinois Foundation, the nonprofit private fundraising agency for the University of Illinois.
  • Former Illinois Governor Jim Edgar (R) double dipped pension systems: General Assembly pension($181,230 per year) and University Retirement System pension ($85,140). After “retiring” from the University of Illinois, he was hired back part time for another $62,769. Last year, Edgar’s total payout from all sources was $329,139.

We estimate that Edgar earned $2.4 million in compensation from the University of Illinois (2000-2013) and another $2.2 million in pension payments already paid-out from his career as legislator, secretary of state and governor.

Highly compensated locals

DuPage County employees have a history of hefty salaries and pensions. Top paid county employees included Richard Rushing ($263,509—deputy sheriff); Peter Balgemann ($241,168— chief deputy auditor); Ibrahim Khaja ($238,108—psychiatrist); Daniel Baran ($237,709—facilities manager); and Daniel Raysby ($227,959— detective).

Local park district administrators out earned the state director of parks ($156,900). These included James Pilmer ($256,256) at Fox Valley; Raymond McGury ($215,872) at Naperville; Michael Bernard ($212,708) at Wheaton. However, the top pension exceeded the highest salary: Elizabeth Kutska ($279,025) also from Wheaton.

Even water district employees tapped into the largess. David Miller pulled down $219,336 at the North Shore Water Reclamation District while Larry McFall made $214,901 at the Rock River Water Reclamation District. John Spatz made $214,479 at the DuPage Water Commission.

Possible solutions to the Illinois crisis

Last April, Illinois State Senate President Don Harmon wrote a letter to Congress asking for a $40 billion bailout. Congress eventually provided $13.5 billion.

Then, in November, Illinois Governor J.B. Pritzker wanted to hike the income tax during pandemic and pushed for a state constitutional amendment to allow for a progressive income tax. However, the voters shot it down, 55-45.

Our updated analysis at OpenTheBooks.com shows that an Illinois family of four now owes more in unfunded pension liabilities ($98,000) than they earn in household income ($63,585). In a state of 13 million residents, every man, woman, and child owes $24,000 — on an estimated $317 billion pension liability.

Illinois may have already crossed the Rubicon.

U.S. Senate Leader Mitch McConnell suggested another path last April, “I would certainly be in favor of allowing states to use the bankruptcy route.” McConnell specifically mentioned Illinois along with Connecticut, California, and New York.

Proposed Legislation

House Bill 0860 Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants, taxpayers of income producing property shall submit income and expense data annually to the chief county assessment officer on or before July 1 of each year. Provides that, in counties of fewer than 3,000,000 inhabitants, the county board may provide by ordinance or resolution that taxpayers of income-producing property shall submit income and expense data annually to the chief county assessment officer on or before March 31 of each year. Contains certain exceptions. Effective immediately.

WPTA webinar series presents PTAB Executive Director Michael O’Malley

Join the Women’s Property Tax Association and Hear from Property Tax Appeal Board Executive Director Michael O’Malley, JD, CPA
Thursday, April 1, 2021
To register, click here.
The Women’s Property Tax Association is pleased to announce that newly-appointed Executive Director and General Counsel of the State of Illinois Property Tax Appeal Board, Michael O’Malley, JD, CPA, will address the Women’s Property Tax Association. Executive Director O’Malley will speak about his goals for the PTAB, provide an update on hot topics, and answer your pre-submitted questions.
Please send any questions that you have for Executive Director O’Malley before noon on March 30, 2021 to mailbox@wptaillinois.com.
The Women’s Property Tax Association is comprised of women professionally engaged in property tax law, property tax valuation and/or assessment administration or adjudication.
WPTA Board of Directors
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