May 26, 2023


In this article, we explore the world of property taxation from its definition, importance, and types, to the methods used in assessing property taxes, exemptions, payment processes, and how revenues are allocated. Property taxes are an essential local government revenue source, impacting public education, public safety, and infrastructure development.

By understanding the different components of property tax, assessment methods, exemptions, and tax liabilities, readers can better navigate the complex world of property taxes and even potentially reduce their tax burden.

Definition and Importance of Property Taxation

What is Property Tax?

Property tax is a levy on property that the owner is required to pay. It is usually based on the value of the property and is typically used to fund local services such as education, libraries, public safety, and infrastructure maintenance. Property taxes are usually imposed by local government units like municipalities, counties, or township districts.

The property tax system varies from jurisdiction to jurisdiction, and the types of property that are subject to tax can include real property (land, buildings, improvements on the land), personal property (tangible items such as furniture, machinery, vehicles), and intangible property (stocks, bonds, intellectual property).

Key Components of Property Tax

There are three essential components of property tax: the base, the rate, and the administration.

  1. The base: The base is the value of the property being taxed. It is determined through property assessments, where appraisers estimate the worth of each property. Assessment methods can include comparable sales, replacement costs, and income capitalization. After the assessments, the property values are often equalized to ensure fairness among different areas and property types.

  2. The rate: The tax rate, often expressed as a percentage or a millage rate (the amount per $1,000 of property value), is applied to the property’s assessed value to calculate the tax liability. Local governments determine the tax rates based on their budgets and revenue needs. The total tax rate can be a sum of rates from different jurisdictions – city, county, school district, and special districts.

  3. The administration: Property tax administration involves several processes, including assessment, collection, and enforcement. Assessors ensure that the properties are valued accurately and uniformly. Tax collectors are responsible for mailing tax bills, processing payments, and pursuing any delinquent taxes. Local governments often have boards or committees to hear property tax appeals from taxpayers challenging their assessments.

Role of Property Tax in Local Government Revenue

Property taxes play a vital role in local government revenue, as they are one of the primary sources of funding for essential local services, including:

  1. Education: Public schools heavily rely on property tax revenue for their operating budgets. This includes teacher salaries, classroom materials, extracurricular activities, and building maintenance.

  2. Public safety: Property taxes contribute to funding for police and fire departments, ensuring the safety and protection of local communities.

  3. Infrastructure: Local governments use property tax revenue to maintain and improve public infrastructure, such as roads, sidewalks, sewers, and parks.

  4. Libraries, museums, and cultural institutions: Essential community resources like libraries, museums, and other cultural institutions also depend on property tax revenue for their operations.

  5. Health and human services: Some local governments use property tax revenues to fund public health departments, mental health services, and social services for vulnerable populations.

In summary, property taxes are critical to the financial stability of local governments. They help provide essential services and maintain the quality of life for residents in a community. Property tax systems differ across jurisdictions, but they generally involve assessing property values, applying predetermined tax rates, and administering the tax process.

By understanding the importance of property tax and how it functions, individuals can better appreciate the role it plays in supporting their local community.

Types of Property Tax

Property taxes are a significant source of revenue for local governments, helping to fund essential services and infrastructure projects. Generally, property taxes are based on the value of the property or assets owned by an individual or a business. There are several different types of property taxes, and understanding the distinctions between them can be important for property owners or those considering purchasing property.

In this article, we will discuss the four main types of property taxes: real property tax, personal property tax, tangible personal property tax, and intangible personal property tax.

Real Property Tax

Real property tax, often referred to as real estate tax, is the most common type of property tax. It is levied on the value of land and any permanent structures, such as houses or commercial buildings, built on that land. Real property typically falls into three main categories: residential, commercial, and industrial.

Residential Property Tax

Residential property tax is levied on property used primarily for housing purposes, such as single-family homes, condominiums, townhouses, and mobile homes. These taxes are typically the primary source of revenue for local governments, providing essential funding for services like education, public safety, highway maintenance, and parks.

Property tax rates for residential property vary significantly depending on the jurisdiction and the fiscal needs of the local government. The assessed value of the property, which is usually based on a recent appraisal or a percentage of the property’s fair market value, determines the amount of tax payable.i

Commercial Property Tax

Commercial property tax is levied on property used primarily for business purposes, such as office buildings, retail stores, restaurants, hotels, and other commercial structures. These taxes help fund local services, as well as infrastructure projects that support economic development.

Commercial property tax rates may be higher than residential rates in many jurisdictions, and property owners may pass on these additional costs to their tenants, indirectly impacting the local economy. However, some areas offer tax incentives to attract new businesses, which can lower the overall commercial property tax burden.

Industrial Property Tax

Industrial property tax is charged on properties specifically used for industrial purposes, such as manufacturing facilities, warehouses, and distribution centers. Like commercial property taxes, industrial property taxes are essential to funding local services and infrastructure projects.

Similar to commercial property tax, industrial property tax rates can also vary widely, and some jurisdictions may offer incentives to attract new industries or support existing ones. These tax breaks can provide a competitive advantage for businesses and help to create jobs within the community.

Personal Property Tax

Personal property tax is assessed on assets owned by individuals or businesses that are not permanently affixed to the land or permanent structures, such as vehicles, boats, machinery, and other movable assets. Personal property taxes are generally split into two categories: tangible personal property tax and intangible personal property tax.

Tangible Personal Property Tax

Tangible personal property tax is levied on physical assets, such as vehicles, boats, airplanes, machinery, and equipment. These taxes are usually assessed at a local level and can be used to fund a variety of local services and infrastructure projects.

Tangible personal property tax rates can vary significantly depending on the jurisdiction, the value of the asset, and any exemptions or tax breaks that may be available. Some jurisdictions offer exemptions for personal property that is primarily used for personal, non-business purposes.

Intangible Personal Property Tax

Intangible personal property tax is assessed on non-physical assets, such as stocks, bonds, intellectual property, and other financial instruments. Some jurisdictions impose intangible property taxes on businesses, while others may levy these taxes on individuals.

Intangible personal property tax rates are often lower than the rates imposed on tangible personal property. However, the tax can be more difficult to administer and collect, as the value of intangible assets is often more subjective and can fluctuate widely. Due to these challenges, many jurisdictions have eliminated or limited intangible personal property taxes in recent years.

In conclusion, understanding the different types of property taxes is crucial for property owners, investors, and taxpayers alike. These taxes help fund essential local services and infrastructure projects and can have a significant impact on the overall cost of owning and operating property. By familiarizing yourself with these distinct tax categories, you can better navigate your property tax obligations and make informed decisions about your real estate investments.

Property Tax Assessment Methods

Property tax assessment is the process of determining the value of a property for taxation purposes. This value helps determine the amount of taxes that property owners are required to pay. Various methods are used by assessors to evaluate the value of a property accurately. It is essential to understand these methods as property owners because it enables them to determine if their property has been assessed fairly.

This section will discuss the four primary property tax assessment methods, including the market approach, income approach, cost approach, and special assessment and appraisal methods.

Market Approach

The market approach, also known as the sales comparison approach, is a popular method used to determine the value of a property for tax assessment purposes. This method involves analyzing the sales of comparable properties in the area to estimate the property’s value. It is generally used when determining the value of residential properties, vacant land, and in some cases, commercial properties. The comparison of properties with similar features such as location, size, age, and condition will give a reasonable estimate of the market value of the subject property.

Assessors mainly analyze sales data from recent transactions to find comparable properties. They may also use advanced statistical techniques to account for differences in property characteristics. In some cases, assessors may rely on third-party providers for market data, which offers a more extensive database of comparable sales information.

However, the market approach is not always applicable or reliable, as it requires a sufficient number of comparable sales transactions. If adequate data is not available, or if the property is unique to the area, the market approach may not provide an accurate property value assessment.

Income Approach

The income approach is primarily used to assess the value of income-producing properties like rental apartments, office buildings, industrial properties, and retail centers. This method involves estimating the property’s value based on the income it generates. The valuation is calculated using the property’s net operating income (NOI) and a capitalization rate (Cap Rate).

The net operating income is the property’s gross income minus expenses such as taxes, insurance, maintenance, and management fees. Capitalization rate is the rate of return required by an investor based on the perceived risk of owning that property. To determine a property’s value using the income approach, the assessor will divide the property’s net operating income by the capitalization rate.

It is important to note that the income approach relies heavily on data such as accurate rent rolls, expense data, lease terms, and market information on capitalization rates.

Cost Approach

The cost approach is a property tax assessment method that estimates the value of a property based on its replacement or reproduction cost. It is primarily used for the valuation of new or nearly new buildings, specialty properties, or properties that rarely change hands in the market. This method involves calculating the cost to rebuild or replace the existing structure, minus any depreciation it may have incurred over time.

To use this approach, an assessor will gather data on the construction costs and land values in the area. The construction costs should include both direct and indirect costs related to the construction process. Once the replacement cost of the property is estimated, deducting the accrued depreciation will give the final assessed value. The depreciation can be related to functional obsolescence, economic obsolescence, or physical deterioration.

This method is highly dependent on accurate construction cost data and depreciation estimates, making it subject to potential inaccuracies if the data used is incorrect or outdated.

Special Assessment and Appraisal Methods

In certain situations, the standard property tax assessment methods may not be suitable or provide an accurate valuation. In these cases, special assessment and appraisal methods are employed. These methods may involve the use of mass appraisal techniques, land value taxation systems, or specific appraisals for properties with unique features, such as historical buildings or conservation lands.

Mass appraisal techniques involve assessing the value of multiple properties simultaneously, using computer models that consider property features, location, and market trends. Land value taxation systems focus on the value of the land itself, rather than the structures built on it. Special appraisals are often commissioned for unique or challenging properties, requiring a more detailed and specialized analysis to estimate their market value.

Overall, a variety of property tax assessment methods are utilized by assessors to determine the value of properties for taxation purposes. Understanding these methods can help property owners ensure that their property is assessed fairly and accurately, potentially leading to lower property tax bills.

Property Tax Rates and Calculation

Property tax is a significant expense for homeowners and is typically used to fund local government services, such as schools, fire departments, and infrastructure projects. Understanding how property taxes are calculated can help you better manage your personal finances, evaluate potential property purchases, and participate in local discussions about tax rates.

Assessed Value versus Market Value

To calculate your property tax, you first need to understand the difference between assessed value and market value. The market value is the price at which a property would sell in the current real estate market, while the assessed value is the value assigned to the property by the local government for the purpose of calculating taxes.

Assessed values are typically determined by a local assessor who uses market data, such as recent sales and property features, to establish the value. The assessed value may not equal to the market value. Some local governments use a percentage of the market value for the assessed value or cap the annual increase in assessed value, creating a difference.

It’s essential to understand which value your local government uses for taxation purposes because it impacts your tax bill. If you feel your assessed value has been inaccurately calculated, you may be entitled to dispute it through a formal appeals process.

Tax Rate Components

The property tax rate is composed of various components that determine your tax liability.

Millage Rates

A millage rate is the tax rate applied to the assessed value of a property. One mill represents $1 of tax per $1,000 of assessed value. Millage rates vary from one jurisdiction to another and are usually determined by the local government entity, such as a county, municipality, or school district.

Local governments typically set multiple millage rates to fund distinct budgetary areas, such as schools, fire protection, and public infrastructure. The combined millage rates make up your property tax rate.

Levies and Bond Issues

Levies and bond issues are other components that can affect property tax rates. Levies are special tax assessments that are added on top of the standard millage rate to fund specific projects or services, such as parks or libraries.

Bond issues are typically used to fund large-scale capital projects, such as school construction or open space preservation. When local governments issue bonds, they pledge to repay the bondholders with property tax revenues, which may result in increased tax rates for property owners.

Calculating Property Tax Liability

To calculate your property tax liability, multiply your assessed value by the combined millage rate (converted to a decimal) and add any levies or bond issue assessments. The formula for property tax liability is:

Property Tax Liability = (Assessed Value x Millage Rate) + Levies + Bond Assessments

Keep in mind that some jurisdictions may offer exemptions or credits that could reduce your tax liability.

Example Calculation and Scenarios

Let’s assume you have a property with an assessed value of $200,000, a combined millage rate of 25 mills, a levy of $100, and no bond assessments. Here’s how you would calculate your property tax liability:

  1. Convert the millage rate to a decimal: 25 mills ÷ 1,000 = 0.025
  2. Multiply the assessed value by the decimal millage rate: $200,000 x 0.025 = $5,000
  3. Add the levy: $5,000 + $100 = $5,100

Your annual property tax liability for this scenario would be $5,100.

In another scenario, let’s say your local government granted a $2,000 assessed value reduction for homeowner-occupied properties. The calculation would change as follows:

  1. Subtract the exemption from the assessed value: $200,000 – $2,000 = $198,000
  2. Multiply the new assessed value by the decimal millage rate: $198,000 x 0.025 = $4,950
  3. Add the levy: $4,950 + $100 = $5,050

The exemption reduces your property tax liability by $50.

Understanding how property tax rates are calculated can help you anticipate changes in your tax bill, evaluate property investments, and participate in local tax policy discussions. Remember to consider any applicable exemptions, credits, or abatements when calculating your liability.

Property Tax Exemptions and Relief Programs

Property tax exemptions and relief programs are designed to help certain groups of people or organizations reduce or eliminate their property tax obligations. This can make it easier for people to afford their homes, help disabled residents maintain independent living, or support non-profit organizations’ social missions. In this article, we will discuss several types of property tax exemptions and relief programs, including homestead exemptions, disability exemptions, senior citizen exemptions, non-profit and charitable organization exemptions, and other tax relief programs.

Homestead Exemptions

A homestead exemption is a type of property tax relief that lowers the taxable value of a homeowner’s primary residence, thus reducing the amount of property tax owed. This exemption is typically available to homeowners who use their property as their principal residence and is sometimes based on the homeowner’s income level.

Eligibility requirements and the amount of the homestead exemption vary by state and local jurisdiction. Some states offer a flat dollar amount exemption, while others use a percentage of the property’s assessed value. To apply for a homestead exemption, a homeowner must typically provide proof of residence, such as a driver’s license, voter registration, or utility bills.

Disability Exemptions

Disability exemptions can provide property tax relief for homeowners with disabilities, enabling them to stay in their homes despite a limited income. These exemptions are available to residents who meet specific qualifications, such as being legally blind, wheelchair-bound, or having a disability rating from the Department of Veterans Affairs.

Like homestead exemptions, disability exemptions vary by state and local jurisdiction. Some jurisdictions offer a flat dollar amount exemption, while others provide a percentage of the property’s assessed value. Homeowners must usually provide documentation from a medical professional or government agency that certifies their disability to qualify.

Senior Citizen Exemptions

Senior citizen exemptions help older homeowners, usually aged 65 or older, reduce their property tax bills. These exemptions are often income-based, so homeowners with limited retirement income can benefit from lower property taxes.

Again, eligibility criteria and exemption amounts depend on the state or local jurisdiction. To qualify, seniors generally need to provide proof of age, residence, and income. Some jurisdictions also require that the homeowner has lived in their current residence for a certain number of years.

Non-profit and Charitable Organization Exemptions

Non-profit and charitable organizations, particularly those providing essential community services, may be eligible for property tax exemptions. Examples include schools, churches, hospitals, and organizations dedicated to cultural or recreational activities.

To qualify for this exemption, an organization must typically be a registered 501(c)(3) non-profit, and the property in question must be used primarily for the exempt purpose. Determining eligibility can be complex, as states and local jurisdictions have varying criteria and definitions of what constitutes a charitable or non-profit organization. Applying for this exemption usually requires providing documentation of the organization’s non-profit status and demonstrating how the property is used for the organization’s mission.

Property Tax Relief Programs

In addition to the exemptions mentioned above, there are other property tax relief programs available to homeowners, such as:

  1. Property tax deferral programs: These programs allow homeowners to defer payment of their property taxes, typically until the home is sold or the owner passes away. Interest may accrue on the deferred taxes, but this option can provide immediate financial relief for homeowners who qualify.

  2. Property tax circuit breakers: These programs provide targeted relief to homeowners who face particularly high property tax burdens relative to their income. They work by providing a refund or tax credit to eligible homeowners when their property tax bills exceed a certain percentage of their income.

  3. Property tax freezes: These programs “freeze” the assessed value of a homeowner’s property, preventing it from increasing over time. This means that the homeowner’s property tax bill will not increase as long as the freeze remains in effect.

To find out what types of property tax exemptions and relief programs are available in your area, contact your local tax assessor’s office or consult your state’s department of revenue.

Property Tax Collection and Payment Process

Real Property Tax Collection Process

Property taxes are a primary source of funding for local governments, helping support services such as schools, public safety, and infrastructure. The process of collecting property taxes on real estate (land and buildings) varies by jurisdiction but generally includes assessment, billing, and payment.

First, tax assessors determine the value of each property, typically through an appraisal process. This value is then multiplied by a tax rate (also known as the millage rate) to calculate the amount of tax owed. Rates vary from locality to locality and can be affected by factors such as school district, municipal government, or other taxing authorities.

Property Tax Bill

Once the property tax amount is determined, the jurisdiction sends a tax bill to the property owner, typically annually or semi-annually. The bill provides a detailed breakdown of the property owner’s total tax liability, highlighting the various taxing authorities that benefit from the tax, the tax rates, and the due date for payment. Property tax bills may be sent directly to the property owner or to the mortgage company, depending on the mortgage contract’s terms.

Payment Options

There are several options for paying property taxes. Traditional methods include mailing a check or paying in person at the local tax collector’s office. However, many jurisdictions now offer electronic payment options, such as online payments, telephone payments, or bank drafts. Electronic payments may include additional fees for the convenience of the service, but they can offer a faster, more convenient way to pay property taxes.

Installment Plans

Some jurisdictions allow property owners to pay their property taxes in installments, which can help spread the tax burden over a more extended period. Installment payments are typically scheduled in equally spaced intervals, such as quarterly or monthly. Property owners who choose an installment plan may be subject to additional fees for this convenience but can avoid the financial strain of a single, large tax payment.

Personal Property Tax Collection Process

In some areas, property taxes extend beyond real estate to encompass personal property, such as vehicles, boats, and business equipment. The personal property tax collection process is similar to that for real estate taxes but may involve different forms and valuation methods.

Declaration Forms

Taxpayers may be required to submit declaration forms that list their taxable personal property. These forms provide information about the property’s make, model, age, and value, which help tax assessors determine the appropriate tax assessment. Failure to submit the required declaration can result in penalties or fines.

Payment Options

Payment options for personal property taxes are generally the same as those for real property taxes. Taxpayers can choose between traditional methods like mailing checks or paying in person, as well as electronic options such as online payments or telephone payments.

Property Tax Liens, Delinquency, and Foreclosure

Understanding Property Tax Liens

When a property owner fails to pay their property taxes, the local government may place a lien on the property. A tax lien is a legal claim against the owner’s property for the unpaid tax amount, giving the government priority over other creditors. Property tax liens can lead to significant consequences for the property owner, including foreclosure.

Consequences of Delinquent Property Taxes

Delinquent property taxes can result in numerous negative outcomes. Property tax liens can damage the owner’s credit score, making it difficult to obtain loans or other forms of credit. Additionally, tax liens can prevent the property from being sold or refinanced until the lien is resolved.

Options for Delinquent Taxpayers

Tax delinquent property owners have several options for resolving their tax debts. Many jurisdictions offer payment plans or tax relief programs that allow property owners to pay their taxes over time or at a reduced rate. Additionally, property owners can reduce their tax burden through homestead exemptions or other tax breaks.

Property Tax Foreclosure Process

If a property owner fails to pay their taxes and resolve their lien, the local government may initiate a foreclosure process. Foreclosure proceedings vary by jurisdiction but usually involve a public auction where the property is sold to the highest bidder, often at a significantly reduced price. In some cases, the property owner may still have a redemption period after the sale, in which they can pay their outstanding taxes and regain their property. However, failing to redeem the property within the given timeframe results in the permanent loss of ownership.

Preventing Property Tax Delinquency and Foreclosure

To avoid the consequences of property tax delinquency and foreclosure, property owners should prioritize their property tax payments and explore available tax relief programs. By proactively addressing their tax obligations, property owners can maintain good financial standing and preserve their assets. Additionally, staying informed about local tax rates, exemptions, and deadlines can help property owners understand their tax responsibilities and ensure timely compliance.

Property Tax Revenue Allocation

Property tax revenue is an essential source of income for local governments, playing a vital role in funding various public services and community development projects. Typically levied by county and municipal governments, property tax is imposed on property owners based on the value of their property. The objective is to generate funding for local government operations, public education, public safety, infrastructure, and community development programs. This article explores the different ways property tax revenue is allocated to support these essential services and initiatives.

Local Government Funding

Local government funding is primarily supported by property tax revenue collected from property owners within a given jurisdiction. Such funding ensures the effective operation and maintenance of local government offices, public services, and local administration personnel. By providing fiscal support, property tax revenue enables county and municipal governments to maintain a stable and reliable income source for essential service provision.

These essential services include public works, parks and recreational facilities, waste disposal and recycling, and housing and community development. Furthermore, many local governments depend on property tax revenue to provide financial support for social welfare programs, including senior citizen and low-income family assistance. To ensure adequate funding distribution, local governments typically assess property tax revenues and adjust budgets accordingly, reflecting the changing needs and priorities of community members.

Public Education Funding

Public education is a primary beneficiary of property tax revenues, as it plays a critical role in ensuring that every child gets access to quality education. The proportion of property tax revenue allocated to public schools varies from one location to another, depending on local government policies and state education funding formulas.

Funding from property tax revenue helps support the construction and maintenance of school buildings, investment in educational materials and resources, and compensation for teachers and administrative staff. In addition, a portion of the property tax revenue may be allocated to special education programs, extracurricular activities, and student support services. By providing funds to local schools, property tax revenue ensures that communities can continue offering comprehensive and quality education to their youth.

Public Safety Funding

Public safety operations, including police, fire, and emergency services, are another critical area that requires funding from property tax revenue. By allocating resources to public safety departments, county and municipal governments ensure that these vital services remain operational and provide protection for all community members.

Funding from property tax revenue supports personnel costs, training and equipment, community outreach programs, and facilities maintenance for public safety departments. In some cases, property tax revenue may also be directed towards the expansion or modernization of public safety facilities, ensuring that they are equipped to handle current and future community needs effectively.

Infrastructure and Community Development

Property tax revenue is also essential to infrastructure and community development programs, which play a crucial role in building and maintaining local communities’ physical and economic well-being. These programs encompass a range of projects related to transportation, water and sewer systems, housing, public facilities, and economic development.

Through the allocation of property tax revenue, local governments can invest in the construction and maintenance of roads, bridges, sidewalks, bicycle lanes, and other transport infrastructure to ensure their stability and safety. Additionally, infrastructure projects involving water and sewer systems receive funding to maintain their functionality, preventing health and environmental hazards.

Housing initiatives, such as affordable housing programs and rehabilitation or demolition of abandoned properties, are also supported by property tax revenue, helping to maintain the community’s overall quality of life. Finally, community development encompasses various economic and cultural projects, such as business incentives, public art programs, and recreational facilities, contributing to a diverse, thriving community.

Property Taxation FAQs

1. What is property tax, and how is it calculated?

Property tax is a levy imposed on real estate or land by a local government authority to fund various public services. Calculation involves assessing a property’s market value and multiplying it by the relevant tax rate, which varies across jurisdictions (Lin & Zhao, 2017).

2. Why do property tax rates differ between jurisdictions?

Tax rate variations stem from different local government policies, public service costs, and property values across jurisdictions. Factors such as infrastructure, school systems, and public amenities also influence rates (Chernick, Langley & Reschovsky, 2011).

3. What are the consequences of not paying property taxes?

Failure to pay property taxes can result in penalties, interest, liens on the property, and ultimately, foreclosure. Local governments may auction off the property to recover tax debts (Cabral & Hoxby, 2012).

4. Can property taxes be deducted from income taxes?

In some cases, property taxes are deductible on income tax returns, particularly for homeowners. However, deductions are subject to limitations set by tax laws (O’Sullivan, Sexton & Sheffrin, 1995).

5. How are property tax revenues utilized by local governments?

Local governments use property tax revenues for public services, such as schools, fire and police departments, transportation, healthcare and recreation facilities, and maintaining public infrastructure (Mikesell, 2007).

6. How can homeowners appeal property tax assessments?

Homeowners can appeal property tax assessments if they believe their property’s assessed value is inaccurate. Appeals are typically made to the local tax assessor’s office by submitting relevant documentation and following the jurisdiction’s procedures (Davey & Inman, 2012).

About the Author

As a native Washingtonian, Carlos Reyes’ journey in the real estate industry began more than 15 years ago when he started an online real estate company. Since then, he’s helped more than 700 individuals and families as a real estate broker achieve their real estate goals across Virginia, Maryland and Washington, DC.

Carlos now helps real estate agents grow their business by teaching business fundamentals, execution, and leadership.

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