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                                                                    Exhibit 31.1

                                  CERTIFICATION

I, Thomas R. Willard, certify that:

      1.    I have reviewed this quarterly report on Form 10-Q of Tower
            Properties Company;

      2.    Based on my knowledge, this report does not contain any untrue
            statement of a material fact or omit to state a material fact
            necessary to make the statements made, in light of the circumstances
            under which such statements were made, not misleading with respect
            to the period covered by this report.

      3.    Based on my knowledge, the financial statements, and other financial
            information included in this report, fairly present in all material
            respects the financial condition, results of operations and cash
            flows of the registrant as of, and for, the periods presented in
            this report;

      4.    The registrant's other certifying officer and I are responsible for
            establishing and maintaining disclosure controls and procedures (as
            defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the
            registrant and have:

                        (a)   Designed such disclosure controls and procedures,
                              or caused such disclosure controls and procedures
                              to be designed under our supervision, to ensure
                              that material information relating to the
                              registrant is made known to us by others within
                              those entities, particularly during the period in
                              which this report is being prepared;

                        (b)   Evaluated the effectiveness of the registrant's
                              disclosure controls and procedures and presented
                              in this report our conclusions about the
                              effectiveness of the disclosure controls and
                              procedures, as of the end of the period covered by
                              this report based on such evaluation; and

                        (c)   Disclosed in this report any change in the
                              registrant's internal control over financial
                              reporting that occurred during the registrant's
                              most recent fiscal quarter that has materially
                              affected, or is reasonably likely to materially
                              affect, the registrant's internal control over
                              financial reporting; and

      5.    The registrant's other certifying officer and I have disclosed,
            based on our most recent evaluation of internal control over
            financial reporting, to the registrant's auditors and the audit
            committee of the registrant's board of directors (or persons
            performing the equivalent functions):

                        (a)   All significant deficiencies and material
                              weaknesses in the design or operation of internal
                              control over financial reporting which are
                              reasonably likely to adversely affect the
                              registrant's ability to record, process, summarize
                              and report financial information; and

                        (b)   Any fraud, whether or not material, that involves
                              management or other employees who have a
                              significant role in the registrant's internal
                              control over financial reporting.

                                           /s/ Thomas R. Willard
                                           ---------------------
May 16, 2005                               Chief Executive Officer