State Representative
Ron Sandack
Presents

Property Taxes in DuPage:
Understanding the Assessment Process
Overview of the Property Tax
System – DuPage County
Illinois Property Tax – Ancient History
•

1818 – 1932: State Levied a Centralized Property Tax

(on Personal Property and...
Recent History
(Tax Year Affected Referenced)
• 1972: General Assembly Enacts Senior Homestead Exemption
• 1978: General A...
DuPage Property Tax System
By the Numbers
Variable

2011 pay 2012 Tax Year

Parcels of Real Estate:

334,889

Residential ...
What Determines My Property Tax Amount?
(1) Assessed Value
Subtract
if any

(2) Exemptions
Multiply
by

(3) Tax Levy (Rate...
(1) Assessed Value
• Is an estimate of value of the property initially calculated by the local
township assessor.
• Is bas...
1
Assessment Cycle
By January 1st (County Clerk): List of Taxable Property Prepared
By November 15th (Township Assessor): Pr...
Quality Control – Oversight
• Illinois Law recognizes the need for an objective
method to measure the accuracy and quality...
Excerpt from Real Estate Transfer Declaration
Form Instructions
Annual Sale to Assessment Ratio Study
•

As required by State Law, the ratio studies are complied independently by the Ill...
Definition: 33 1/3% (Level of Assessment)
(35 ILCS 200/1-55)
Sec. 1-55. 33 1/3%. One-third of the fair cash
value of prope...
Implications of 3-Year Averaging:
Appreciating Real Estate Market
• Action: The assessments are calculated from
sales occu...
Example: Final 2006
Actual Sale to Assessment Ratio Study Results as Certified by the Illinois Department of Revenue

Adj....
Implications of 3-Year Averaging:
Depreciating Real Estate Market
• Action: The assessments are calculated from sales
occu...
Example: Final 2010
Adj. 2007

Adj. 2008

Adj. 2009

3-Year Ave.

Addison

28.89%

31.40%

38.50%

32.93%

Bloomingdale

3...
Property Value Trends
Single Year Data

Standard & Poor's Case Shiller Chicago Home Price Index

180

160

140

Current

1...
Comparison of Current Value and 3-Year Average
Single Year v. 3-Year Average

Standard & Poor's Case Shiller Chicago Home ...
Comparison of Current Value and 3-Year Average
2006 vs. 2010
Single Year v. 3-Year Average: 2006 - 2011

2006 Assessment Y...
What About This Year?
(Prior to any Changes for 2012)
Adj. 2009

Adj. 2010

Adj. 2011

3-Year
Level

Adjustment
Required

...
Global Assessment Changes ≠ Bill Changes

• Action: All assessed values within your
township are reduced by 10%.
• Result:...
Individual Assessment Change = Bill Change

• Action: My assessed value is increased
by 10% while all of my neighbors
asse...
How Do I Appeal My Assessment?
Informal Appeal: Contact your township assessor
• Timeframe: The sooner, the better
• Proce...
How Do I Appeal My Assessment? - Continued
1st Formal Step: County Board of Review
• Timeframe: As soon as the assessment ...
Assessment Appeal Track
Township Assessor
(Informal – Not
Required)

County Board of
Review
(Formal:
Administrative)

Circ...
Grounds for Successful Assessment Appeal
Overvaluation
Unequal Treatment (Equity)
Contention of Law

My Taxes are Too High...
Overvaluation Assessment Appeal
• The assessment implies a fair cash value above the
current market value.
“I recently pur...
Unequal Treatment (Equity) Appeal
• Assessed Value is not reasonable in the context of the
value placed upon other similar...
Contention of Law
• Disagreement with the interpretation of a specific
portion of the Property Tax Code.
“I own a 50 acre ...
(2) Exemptions
• Reduce the taxable assessed value for
recipients of the exemptions.
• Shift tax liability between taxpaye...
2
What Homestead Exemptions are
Available?
Assessment
Deduction

Typical Tax
Shift

6,000

$379

Home Improvement:

25,000 (...
How Do I Apply?
Exemptions Typically Granted by Township Assessor Automatically
•

General (Residential): Assuming your to...
How Do I Apply? – Continued
Exemptions Requiring a Formal Application with the Supervisor of
Assessments Office:
•

Senior...
(3) Tax Rate
• Calculated by County Clerk

• Represents the sum of the legally allowed
revenue requests for the taxing bod...
3

3
Taxing Body Budget, Levy and Extension Cycle
(Process Starts in October for Many Districts – Ends in December)

Publishes ...
Basic Categories of Tax Districts
in DuPage County
•

Districts Restricted by the Property Tax Extension
Limitation Law (P...
Districts Restricted by Property Tax
Extension Limitation Law
• Typically Includes Schools, Non-Home Rule

Municipalities,...
Districts Exempted from PTELL
• Typically Includes Home Rule Municipalities and Special Service
Area Districts

• Maximum ...
PTELL Background
Tax (Extension) Cap
• Created to prevent taxing bodies from “balloon levying”
• Does not restrict individ...
Where Does My Money Go?

Chart Provided by County Clerk’s Office
Tax Rate Calculation
District Levy (Tax Revenue Request)
Total (Net Taxable) Assessed Value
= Tax Rate
Tax Rate Calculation Example 1 (2008)
County of DuPage, 2008 pay 2009 Levy

District Levy (Tax Revenue Request) :
Total (N...
Tax Rate Calculation Example 2 (2009)
County of DuPage, 2009 pay 2010 Levy

District Levy (Tax Revenue Request) :
Total (N...
Tax Rate Calculation Example 3 (2010)
County of DuPage, 2010 pay 2011 Levy

District Levy (Tax Revenue Request) :
Total (N...
Taxing Districts in DuPage
County: 1
Forest Preserve: 1
Water Commission: 1
Airport Authority: 1
Townships: 9
Township Spe...
Important Resources
Township Assessors
(Assessed Value Questions, General or Home Improvement Homestead Exemptions)


Add...
Important Resources – Continued
County Offices: Property Tax Related
County Clerk: (630) 407-5540 http://www.dupageco.org/...
Important Resources – Continued
State Offices : Property Tax Related
Illinois General Assembly http://www.ilga.gov/
•

Vie...
Questions & Answers

Thank You!
Main presentation overview of the property tax system rev 2012
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Main presentation overview of the property tax system rev 2012

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View the slideshow to learn about the process for determining your property taxes and how to appeal if you believe you are being charged in error.

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Main presentation overview of the property tax system rev 2012

  1. 1. State Representative Ron Sandack Presents Property Taxes in DuPage: Understanding the Assessment Process
  2. 2. Overview of the Property Tax System – DuPage County
  3. 3. Illinois Property Tax – Ancient History • 1818 – 1932: State Levied a Centralized Property Tax (on Personal Property and Real Estate) • 1933: Property Taxes Levied, Collected and Spent at the Local Level • 1939: Revenue Act of 1939 Enacted (Foundation of current Real Property Tax Code) • 1970: Illinois Constitution Amended to Eliminate Tax on Personal Property by 1979 (Non-Real Estate)
  4. 4. Recent History (Tax Year Affected Referenced) • 1972: General Assembly Enacts Senior Homestead Exemption • 1978: General Assembly Enacts General (Residential) Homestead • 1991: Property Tax Extension Limitation Law (PTELL) Enacted • 1994: Senior Assessment Freeze Enacted (DuPage Initiative) • 2007: Three New Homestead Exemptions Enacted
  5. 5. DuPage Property Tax System By the Numbers Variable 2011 pay 2012 Tax Year Parcels of Real Estate: 334,889 Residential Homestead Exemptions Granted: 270,834 Senior Exemptions Granted: 49,664 Senior Assessment Freeze Exemptions Granted: 14,670 Total Assessed Value (Net Taxable After Exemptions): Tax Districts/Units of Government Receiving Tax: Tax Collected: 37,694,225,826 382 $2,493,604,956
  6. 6. What Determines My Property Tax Amount? (1) Assessed Value Subtract if any (2) Exemptions Multiply by (3) Tax Levy (Rate) Equals Tax Bill
  7. 7. (1) Assessed Value • Is an estimate of value of the property initially calculated by the local township assessor. • Is based upon statistical data from actual property sales and property physical characteristics of record. • The assessment is required to represent one-third of the property’s fair market value as measured from the three prior years’ sales activity. • Independent from the local assessment offices, the Illinois Department of Revenue annually compiles statistics comparing actual sales and assessed values to monitor the accuracy of assessed values.
  8. 8. 1
  9. 9. Assessment Cycle By January 1st (County Clerk): List of Taxable Property Prepared By November 15th (Township Assessor): Property is Valued as of 01/01 (Supervisor of Assessments): Calculates Equalization Factor*, Mails Change of Assessment Notice*, Publishes Assessment Changes Note: Appeal Deadline is 30 Days After Assessment Publication (Illinois Department of Revenue): Calculates Tentative State Equalization Factor (Board of Review): Holds Assessment Hearings, Calculates Board Equalization Factor* (Illinois Department of Revenue): Calculates Final State Equalization Factor Assessed Values Certified to County Clerk in March of Following Year * If Required
  10. 10. Quality Control – Oversight • Illinois Law recognizes the need for an objective method to measure the accuracy and quality of locally produced assessed values. • To that end, the Illinois Department of Revenue is charged with the responsibility to monitor the performance of local assessment officials on an annual basis.
  11. 11. Excerpt from Real Estate Transfer Declaration Form Instructions
  12. 12. Annual Sale to Assessment Ratio Study • As required by State Law, the ratio studies are complied independently by the Illinois Department of Revenue on an annual basis. • The studies are a statistical comparison of actual sales prices and their corresponding assessed values. • All property sales are analyzed. • Only sales occurring under normal circumstances are included in the study: – – – • Arms-length transactions Neither party under duress Reasonable exposure to the market Reports are used by the State to: – – – – Verify compliance to statutory level of assessment Calculate equalization factors if assessed values are not at statutory level of assessment Test accuracy of locally produced assessed values Measure quality (uniformity) of assessed values
  13. 13. Definition: 33 1/3% (Level of Assessment) (35 ILCS 200/1-55) Sec. 1-55. 33 1/3%. One-third of the fair cash value of property, as determined by the Department's sales ratio studies for the 3 most recent years preceding the assessment year, adjusted to take into account any changes in assessment levels implemented since the data for the studies were collected. (Source: P.A. 86-1481; 87-877; 88-455.)
  14. 14. Implications of 3-Year Averaging: Appreciating Real Estate Market • Action: The assessments are calculated from sales occurring when prices were typically lower. • Result: Assessed values lag behind current market values.
  15. 15. Example: Final 2006 Actual Sale to Assessment Ratio Study Results as Certified by the Illinois Department of Revenue Adj. 2003 Median Adj. 2004 Adj. 2005 3-Year Ave. Addison 34.79% 34.60% 30.66% 33.35% Bloomingdale 34.62% 34.13% 31.24% 33.33% Downers Grove 35.11% 34.09% 30.41% 33.20% Lisle 34.78% 33.88% 31.11% 33.26% Milton 35.17% 33.46% 31.10% 33.24% Naperville 34.74% 33.85% 31.41% 33.33% Wayne 34.36% 33.85% 31.56% 33.26% Winfield 35.17% 33.93% 31.32% 33.47% York 34.95% 34.48% 30.18% 33.20% Township Source: Illinois Department of Revenue, GREEN = Single-Year Below 33.33%, RED = Single-Year Above 33.33%.
  16. 16. Implications of 3-Year Averaging: Depreciating Real Estate Market • Action: The assessments are calculated from sales occurring when prices were typically higher. • Result: Assessed values are above current market values.
  17. 17. Example: Final 2010 Adj. 2007 Adj. 2008 Adj. 2009 3-Year Ave. Addison 28.89% 31.40% 38.50% 32.93% Bloomingdale 30.47% 32.58% 36.95% 33.33% Downers Grove 30.75% 32.68% 36.57% 33.33% Lisle 31.36% 32.71% 35.92% 33.33% Milton 31.33% 32.96% 35.70% 33.33% Naperville 31.40% 32.82% 35.77% 33.33% Wayne 30.84% 32.95% 36.19% 33.33% Winfield 30.64% 32.90% 36.45% 33.33% York 30.79% 32.76% 36.43% 33.33% Source: Illinois Department of Revenue, PTAX-215, Dated 03/08/2011
  18. 18. Property Value Trends Single Year Data Standard & Poor's Case Shiller Chicago Home Price Index 180 160 140 Current 120 100 80 60 Year Source: Standard & Poor’s Case-Shiller© Chicago Area Home Price Index (as of January for each year)
  19. 19. Comparison of Current Value and 3-Year Average Single Year v. 3-Year Average Standard & Poor's Case Shiller Chicago Home Price Index 180 160 140 Current 120 3-Year 100 80 60 Year
  20. 20. Comparison of Current Value and 3-Year Average 2006 vs. 2010 Single Year v. 3-Year Average: 2006 - 2011 2006 Assessment Year Standard & Poor's Case Shiller Chicago Home Price Index 175 Median 2006 Sale to 2006 Assessment Ratio 165 was 28.43% 155 Current 145 3-Year 2010 Assessment Year 135 Median 2010 Sale to 125 2010 Assessment Ratio is 115 2006 2007 2008 2009 2010 2011 38.10% Year Source: Illinois Department of Revenue
  21. 21. What About This Year? (Prior to any Changes for 2012) Adj. 2009 Adj. 2010 Adj. 2011 3-Year Level Adjustment Required Addison 33.97% 36.04% 41.23% 37.08% -10.11% Bloomingdale 33.85% 36.08% 41.58% 37.17% -10.33% Downers Grove 34.19% 35.32% 38.38% 35.96% -7.31% Lisle 33.92% 34.91% 37.48% 35.44% -5.95% Milton 33.50% 35.17% 38.12% 35.60% -6.38% Naperville 33.75% 35.25% 37.87% 35.62% -6.43% Wayne 33.67% 35.10% 39.41% 36.06% -7.57% Winfield 33.68% 36.05% 40.77% 36.83% -9.50% York 33.47% 35.11% 39.98% 36.19% -7.90%
  22. 22. Global Assessment Changes ≠ Bill Changes • Action: All assessed values within your township are reduced by 10%. • Result: Assuming all other variables do not change, property tax bill amounts remain constant.
  23. 23. Individual Assessment Change = Bill Change • Action: My assessed value is increased by 10% while all of my neighbors assessments remained the same. • Result: My proportionate share of the total tax burden (my bill) will increase when compared to my neighbors.
  24. 24. How Do I Appeal My Assessment? Informal Appeal: Contact your township assessor • Timeframe: The sooner, the better • Process: Provide documentation of concern – Fair Cash Value: Sales data of subject property and/or comparable properties, appraisal – Equity of Assessed Value: Analysis of subject property’s assessment and comparable properties • Note: The township assessor is empowered to alter the assessment on your behalf without you filing a formal appeal.
  25. 25. How Do I Appeal My Assessment? - Continued 1st Formal Step: County Board of Review • Timeframe: As soon as the assessment is officially set by township assessor. (townships by statute must complete their re-evaluation on or before 11/15/2013) • Process: File a timely assessment appeal form including appropriate value and/or assessment documentation . • Please see Board of Review Rules of procedural information. (available on www.DuPageCo.org/SOA)
  26. 26. Assessment Appeal Track Township Assessor (Informal – Not Required) County Board of Review (Formal: Administrative) Circuit or Appeal Court (Formal: Civil) Illinois Property Tax Appeal Board (Formal: Administrative) Civil Court Appeal (Formal: Civil) Administrative Review (Formal: Administrative)
  27. 27. Grounds for Successful Assessment Appeal Overvaluation Unequal Treatment (Equity) Contention of Law My Taxes are Too High!
  28. 28. Overvaluation Assessment Appeal • The assessment implies a fair cash value above the current market value. “I recently purchased my home for $300,000, yet the assessment translates to fair cash value of $500,000.” • Appropriate Evidence: Sale price and terms of subject property , comparable sales, appraisal, etc.
  29. 29. Unequal Treatment (Equity) Appeal • Assessed Value is not reasonable in the context of the value placed upon other similar properties. “There are 10 nearly identical homes as mine within my subdivision, my house is assessed $50K more that all of the others.” • Appropriate Evidence: Equity comparison. Using units of comparison are helpful such as comparing the assessed value per square foot of living area of the subject and comparable homes.
  30. 30. Contention of Law • Disagreement with the interpretation of a specific portion of the Property Tax Code. “I own a 50 acre farm and I was denied the preferential agricultural assessment.” • Appropriate Evidence: Cite relevant statue and explain the applicability to the subject property.
  31. 31. (2) Exemptions • Reduce the taxable assessed value for recipients of the exemptions. • Shift tax liability between taxpayers. • Typically do not reduce the total amount of tax collected.
  32. 32. 2
  33. 33. What Homestead Exemptions are Available? Assessment Deduction Typical Tax Shift 6,000 $379 Home Improvement: 25,000 (Max.) $1,579 Returning Veterans’: 5,000 $316 70,000 (Max.) $4,420 5,000 (Max) $316 Disabled Persons’: 2,000 $126 Senior Homestead: 5,000 $252 28,149 (Ave.) $1,778 Program Name General (Residential): Disabled Veterans’ (Adaptive Housing): Disabled Veterans’ (Standard): Senior Citizens Assessment Freeze: Note: Homestead Exemptions shift a portion of the recipients property tax burden onto other tax payers.
  34. 34. How Do I Apply? Exemptions Typically Granted by Township Assessor Automatically • General (Residential): Assuming your township assessor believes your home is owner occupied, a formal application may not be required. • Home Improvement: If your township assessor increases your assessed value because of a physical change to your owner occupied single family home, then the assessor will initiate the exemption on your behalf. • If you have a residential or improvement exemption question, please contact your township assessor.
  35. 35. How Do I Apply? – Continued Exemptions Requiring a Formal Application with the Supervisor of Assessments Office: • Senior Homestead: 65 years-old • Senior Citizens Assessment Freeze: Household Income of $55,000 or Less • Disabled Veterans’ (Standard): Service Related Disability (+50%) • Returning Veterans’: For the year you returned home from active duty and the following year • Disabled Persons’: Cannot Participate in any Substantial Gainful Activity These exemptions are applicable to the applicant’s primary residence only, that is owned by the applicant, and where the applicant is responsible for the payment of the real estate tax.
  36. 36. (3) Tax Rate • Calculated by County Clerk • Represents the sum of the legally allowed revenue requests for the taxing bodies in the subject property’s area spread against the total taxable value • There are 372 taxing bodies in DuPage County for the 2010 pay 2011 Tax Year
  37. 37. 3 3
  38. 38. Taxing Body Budget, Levy and Extension Cycle (Process Starts in October for Many Districts – Ends in December) Publishes Tentative Budget Holds Public Budget Hearing Passes Budget and Tax Levy Truth-in-Taxation Publication If Required, Holds Truth-in-Taxation Hearing Certifies Levy to County Clerk for Tax Rate Calculation Deadline: Last Tuesday in December
  39. 39. Basic Categories of Tax Districts in DuPage County • Districts Restricted by the Property Tax Extension Limitation Law (PTELL) a.k.a. Tax (Extension) Cap • Districts Not Governed by PTELL
  40. 40. Districts Restricted by Property Tax Extension Limitation Law • Typically Includes Schools, Non-Home Rule Municipalities, Parks, Fire Protection, the County, and Townships • Maximum Tax Rate Set by State Law • Property Tax Increase Limited by Consumer Price Index • Adjustments Allowed for New Property, Annexation and Other Special Circumstances • Tax Increase May Exceed PTELL Limitation or Maximum Statutory Rate with Voter Approval • 184 Districts are Restricted by PTELL in DuPage County
  41. 41. Districts Exempted from PTELL • Typically Includes Home Rule Municipalities and Special Service Area Districts • Maximum Tax Rate Not Set By State Law • Property Tax Increase Not Limited by PTELL • 188 Districts were not Covered by PTELL for 2010 pay 2011 Bills in DuPage County
  42. 42. PTELL Background Tax (Extension) Cap • Created to prevent taxing bodies from “balloon levying” • Does not restrict individual tax bill changes • Enacted 10/01/1991 for Collar Counties • Expanded to Cook County on 02/12/1995 • May be adopted by referendum in other counties Prior to PTELL: Average Annual Tax Bill Increase in DuPage County was +13.6% (1985 to 1990 Tax Years) After PTELL: Average Annual Tax Bill Increase in DuPage County has been +4.9% (1991 to 2010 Tax Years)
  43. 43. Where Does My Money Go? Chart Provided by County Clerk’s Office
  44. 44. Tax Rate Calculation District Levy (Tax Revenue Request) Total (Net Taxable) Assessed Value = Tax Rate
  45. 45. Tax Rate Calculation Example 1 (2008) County of DuPage, 2008 pay 2009 Levy District Levy (Tax Revenue Request) : Total (Net Taxable) Assessed Value: $66,806,020 42,906,884,976 = Tax Rate: 0.001557 (or 0.1557 $ per 100) Source: DuPage County Clerk
  46. 46. Tax Rate Calculation Example 2 (2009) County of DuPage, 2009 pay 2010 Levy District Levy (Tax Revenue Request) : Total (Net Taxable) Assessed Value: $66,634,870 42,879,581,802 = Tax Rate: 0.001554 (or 0.1554 $ per 100) (-0.3% Decrease from Prior Year Levy) Source: DuPage County Clerk
  47. 47. Tax Rate Calculation Example 3 (2010) County of DuPage, 2010 pay 2011 Levy District Levy (Tax Revenue Request) : Total (Net Taxable) Assessed Value: $66,942,567 40,351,156,012 = Tax Rate: 0.001659 (or 0.1659 $ per 100) (+0.5% Increase from Prior Year Levy) Source: DuPage County Clerk
  48. 48. Taxing Districts in DuPage County: 1 Forest Preserve: 1 Water Commission: 1 Airport Authority: 1 Townships: 9 Township Special Police: 4 Township Mosquito: 1 Municipalities: 39 Parks: 40 Sanitary: 8 Fire Protection: 31 Mosquito: 5 Surface Water: 3 Library: 14 Street Lighting: 1 Special Service Areas: 162 Grade Schools: 30 High Schools: 8 Unit School Districts: 10 Junior Colleges: 3 Total: 372 Individual Taxing Districts in DuPage County 188 Are Exempted from Property Tax Extension Limitation Law
  49. 49. Important Resources Township Assessors (Assessed Value Questions, General or Home Improvement Homestead Exemptions)  Addison: (630) 530-8161, www.addisontownship.com  Bloomingdale: (630) 529-6927, www.bloomingdaletownshipassessor.com  Downers Grove: (630) 719-6630, www.DGTAO.com  Lisle: (630) 968-1183, www.lisletownshipassessor.com  Milton: (630) 653-5220, www.miltontownshipassessor.com  Naperville: (630) 355-2444, www.napervilletownship.com  Wayne: (630) 231-8900, www.waynetownshipassessor.com  Winfield: (630) 231-3573, www.winfieldtownship.com  York: (630) 627-3354, www.yorkassessor.com
  50. 50. Important Resources – Continued County Offices: Property Tax Related County Clerk: (630) 407-5540 http://www.dupageco.org/countyclerk/ • Billing Address Change • Download an Individualized Property Tax Distribution Report • Taxing District Boundary/Levy/Tax Rate Information Supervisor of Assessments: (630) 407-5858, http://www.dupageco.org/SOA • Assessment Appeal Deadline Information, Forms • Download Duplicate Change of Assessment Notices • General Information About Equalization Factors • Senior, Senior Freeze, Disabled Persons’ Homestead Exemptions Treasurer: (630) 407-5900, http://www.dupageco.org/treasurer/ • Apply for the Senior Tax Deferral Program • Check your Property Tax Payment Status • Download a Duplicate Copy of Your Property Tax Bill • Enroll in Monthly Property Tax Prepayment Plan
  51. 51. Important Resources – Continued State Offices : Property Tax Related Illinois General Assembly http://www.ilga.gov/ • View Illinois Property Tax Code • Review Pending Legislation • Contact your Legislators Illinois Department of Revenue, Local Government Services, Property Tax Division: (217) 782-3627 http://www.revenue.state.il.us/LocalGovernment/PropertyTax/ • State-wide Property Tax Statistics Reports • General Property Tax Related Publications Property Tax Appeal Board: (217) 782-6076, http://www.state.il.us/agency/ptab/ • Provides a Venue to Appeal a Local Board of Review Decision • Appeal Forms and Procedure Information Available for Download on Website • Check Status of a Pending PTAB Hearing
  52. 52. Questions & Answers Thank You!

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