Andrea A. Raila
BA Economics, Loyola University/Mundelein College. An International Association of Assessing Officers (IAAO) member for over 30 years, she is the Founder & CEO of the Training Research Advocacy & Education Network, Inc. a public policy and tax consulting think tank. Ms. Raila’s 40 years in the property tax assessment field includes governmental experience as a former tax case reviewer at the Cook County Board of Review, and as an advocate for property taxpayers at the Chicago Comptroller’s Office. Ms. Raila co-authored with the former Chicago Comptroller, Ron Picur, “The Illinois Property Tax System: Taxation without Representation” commissioned by the Taxpayers’ Federation of Illinois. Ms. Raila has served on property tax taskforces and commissions, and mentors students to explore careers in the property tax assessment field. Ms. Raila is a frequent source for local and national media outlets, including as a guest commentator and resource for the national syndicated financial advisor Terry Savage.
Paul Pusateri
Paul Pusateri is the author of numerous property tax articles and analytical tax studies. He holds an MBA in Finance, University of Michigan, and a Bachelor’s degree in Economics, Northwestern University, and is a long serving member of TRAEN, Inc. with over 15 years of IAAO membership. With more than 16 years of experience in the property tax and public policy field, Mr. Pusateri has developed proven expertise in tax policy analysis, valuation trends, assessment practices, and real estate taxation issues. He has delivered presentations and educational seminars for housing organizations, lenders, chambers of commerce, and community groups on a wide range of property tax topics.​
His professional background spans multiple industries, including consulting within the affordable housing sector, management of foreign currency sales and trading desks in the Chicago banking industry, and the trading of government securities. In addition, he served as a senior commercial property tax analyst, preparing persuasive valuation analyses and tax appeal presentations before the Cook County Assessor, Cook County Board of Review, and the Illinois Property Tax Appeal Board. This diverse financial, analytical, and real estate experience provides a strong foundation for his work in property tax research, economic analysis, and public policy evaluation.
Emily Frank
BS Physics, Loyola University Chicago and Certificate of Paralegal Studies, DePaul University. An IAAO member, she is a Senior Real Estate Property Tax Analyst working in the Chicagoland area. Ms. Frank specializes in evaluating residential property tax assessments by utilizing Cook County’s GIS System, assessment and sales data, appraisals, inspection reports, statistics and ratios, easements, and permits to ensure fairness and equity guided by assessment law and national assessment standards. Ms. Frank is an unwavering advocate for clients in property tax appeals in multiple Illinois counties and at the state level. Ms. Frank’s skill sets are built on 15 years of prior professional development in scientific measurement, quality control, auditing of conformance reporting, and technical consulting which involved conformance to international standards.
Arthur Siegle
Dual degree BS Political Science and BA History, The Ohio State University. An IAAO Member and Commercial Property Tax Analyst & Policy Researcher with Raila & Associates, Mr. Siegle has researched a wide variety of topics related to the administration of, legislation for, and policy of the property tax system in the Chicagoland area. He is an experienced presenter who contributes his professional knowledge at a variety of local educational events including Tax Talks at local municipal and civil initiatives to educate property owners and taxpayers. His most recent research work has focused on the classification of mixed-use properties, undervaluation complaints, and land valuation policy in Cook County, Illinois. He will pursue a Master’s in International Relations, University of Chicago, in the 2026-2027 academic year.
Ceasar Attar
BS Computer Science, University of Illinois. A Certified Notary Public and IAAO Member, he is a Database Management Analyst at Raila & Associates with extensive expertise in analyzing complex assessment data throughout the Cook County property tax system and the greater Chicagoland region. His most recent research work involved mining data from the second largest assessment system in the country with a formidable database encompassing over 1.8 million records. From property and boundary data to sales and 170 individual property descriptors, Cook County maintains and manages a very large amount of geospatial data. Mr. Attar specializes in land valuation policy within Cook County, Illinois, leveraging his technical background in data analysis to navigate this complex field. He is currently pursuing a Master's degree in Computer Science and Artificial Intelligence at the Georgia Institute of Technology to advance automated data-driven solutions in property assessment.