The property tax cap is a state-imposed limit on the annual growth of property tax levies for local governments and school districts in New York. This page covers CBC’s work on the impact of the 2 percent tax cap, assessment growth caps, property tax reform proposals, the interaction between tax limits and state mandates, and the fiscal challenges facing local school districts.
This page was created with AICBC Insights uses AI to group, analyze and present data and recommendations from CBC's publications. Always reference the cited sources to verify important details..
The City should move cooperatives and residential condominiums to Class 1 to align their tax treatment with one-, two-, and three-family homes.
Valuation for tax purposes should reflect actual real estate market value, using more transparent methods that take advantage of the substantial data available to the Department of Finance.
The existing class share system should be eliminated to prevent the distortion of effective tax rates.
Stability of the property tax should be achieved by phasing-in market value changes over three years for all parcels, while eliminating current caps and phase-ins.
To ease burdensome tax bills, rebates should be provided of owner-occupied residential property taxes based on household income when tax bills exceed a set share of income.
The transition to the new system should occur over a five-year period to temper the impact of redistributing the property tax levy.
Key Data
In January 2020, the CBC noted that local governments that increase property taxes in excess of the 2 percent property tax cap would be required to pay for all excess nonfederal costs of Medicaid spending in that year.
As of September 2018, state law limits the annual increase in assessed values for Class 1 properties to no more than 6 percent and no more than 20 percent over five years, which creates disparities in effective tax rates.
In April 2016, the CBC reported that for the fourth consecutive year, the Governor and Legislature exceeded the statutory growth cap they agreed upon in 2011, with school aid growing $1.4 billion instead of the $900 million allowed under the cap.
As of July 2015, the implementation of a property tax cap in 2012 contributed to school districts cutting non-compensation spending for instruction, which declined 5.0 percent from $1,037 to $985 per student between 2012 and 2013.
In June 2015, the CBC noted that a new property tax rebate program would cost an estimated $1.3 billion annually when fully implemented, though it was limited in applicability to households in certain parts of the state.
The proposed property tax reforms aim to create a more equitable system by establishing a new residential class, though they fail to adequately address the high tax burdens on rental and commercial properties. Policymakers should consider these recommendations holistically rather than piecemeal to avoid creating further inequities and uncertainty in the tax system.
Recommendations related to Property Tax Cap
The City should release a detailed analysis that assesses how tax burdens would be redistributed within the proposed new residential class to ensure the proposed designs provide the necessary amount of tax relief to the appropriate set of property owners.
The Commission should make additional recommendations if current assessment procedures do not lead to equitable treatment within rental and commercial property classes.
Policymakers must resist pulling apart the recommendations and instead consider the recommendations holistically to avoid implementing reforms piecemeal, which could lead to greater inequities and uncertainty.
The City should analyze the extent to which there may be intra-class inequities resulting from Department of Finance valuation methods for large rentals, utilities, and commercial property.
The City should eliminate class shares to narrow the differences in tax burdens among property classes, which would help encourage the development of rental housing.
Key Data
$1.5 trillion
— The estimated total market value of the new residential class, representing a 40 percent increase from the current valuation.
0.81 percent
— The nominal tax rate for the new residential class before a homestead exemption and circuit breaker.
20.309 percent
— The current tax rate for Class 1 property.
12.267 percent
— The current tax rate for Class 2 property.
$0.83 per $100
— The median effective tax rate for one- to three-family homes.
$1.53
— The median effective tax rate for large rental buildings per $100 in market value.
Managing the City’s fiscal crisis well will be a critically important duty of the next Mayor and a primary determinant of how the city survives the current crisis, and ultimately thrives in the future. Managing NYC’s Fiscal Crisis: A CBC Mayoral Candidate Forum featured a 10-minute conversation with each candidate,…
The proposed state budget includes a provision that would require local governments and New York City to cover all nonfederal Medicaid cost growth exceeding 3 percent if they increase property taxes beyond the 2 percent property tax cap. This policy shift would reverse previous efforts to limit local Medicaid burdens and force municipalities to shoulder fiscal responsibilities currently managed by the state.
Recommendations related to Property Tax Cap
The state should not reverse the policy of eliminating the growth in local Medicaid costs, as doing so would force local governments to shoulder the fiscal burden of policies set at the State and federal level.
Local governments should work with the State to identify and realize Medicaid savings, as a joint effort to manage costs would be welcome.
The state should pursue a full State takeover of the Medicaid program to address the significant share of costs currently funded at the local level.
Key Data
3 percent
— The threshold for nonfederal Medicaid cost growth that local governments and New York City would have to pay for if they exceed the property tax cap.
2 percent
— The property tax cap threshold that, if exceeded, triggers the requirement for local governments to pay for all excess nonfederal Medicaid costs.
New York City's property tax system suffers from a lack of transparency and equity, necessitating a comprehensive redesign that moves toward market-value-based assessments and eliminates distortive class share systems. To ensure fairness and stability, the city should implement a circuit breaker for lower-income homeowners and transition to a new, simplified tax structure over a five-year period.
Recommendations related to Property Tax Cap
The City should move cooperatives and residential condominiums to Class 1 to align their tax treatment with one-, two-, and three-family homes.
Valuation for tax purposes should reflect actual real estate market value, using more transparent methods that take advantage of the substantial data available to the Department of Finance.
The existing class share system should be eliminated to prevent the distortion of effective tax rates.
Stability of the property tax should be achieved by phasing-in market value changes over three years for all parcels, while eliminating current caps and phase-ins.
To ease burdensome tax bills, rebates should be provided of owner-occupied residential property taxes based on household income when tax bills exceed a set share of income.
The transition to the new system should occur over a five-year period to temper the impact of redistributing the property tax levy.
Key Data
10 percent
— The Constitutional debt limit sets the maximum outstanding debt for New York City at 10 percent of the five-year average of market value.
2.5 percent
— The maximum property tax revenue that can be raised and used for operating expenses is set at 2.5 percent of the five-year average of market value.
4 to 5 times
— Currently, effective tax rates of commercial and rental properties are 4 to 5 times those of owner-occupied homes.
2.25 times
— Effective tax rates on commercial properties are no greater than 2.25 times that of owner-occupied homes in 46 of 53 cities.
5 percent
— A circuit breaker could apply to property taxes on residential properties that exceed 5 percent of household income for households with income below $100,000.
20 percent
— The current 20 percent cap on assessed value growth over five years on Class 1 homes results in foregone revenue.
New York City's property tax system for one- to three-family homes creates significant inequities because statutory caps on assessed value growth shift tax burdens away from rapidly appreciating properties toward more stable neighborhoods. To address these disparities, the city's property tax code requires a comprehensive review and reform to ensure the system is simpler, fairer, and more transparent.
Recommendations related to Property Tax Cap
The New York City Advisory Commission on Property Tax Reform should prioritize addressing the inequities in the Class 1 property tax by restructuring or eliminating caps on assessment growth.
The City should reform the property tax system to make it simpler, fairer, and more transparent while maintaining the level of tax revenue.
Key Data
$1.25 trillion
— Full market value of taxable properties across all tax classes in fiscal year 2019.
47 percent
— Share of total market value accounted for by Class 1 residential properties.
6 percent
— Annual limit on the increase in assessed values for Class 1 properties.
20 percent
— Limit on the increase in assessed values for Class 1 properties over five years.
$683,000
— Citywide median market value of a Class 1 home.
0.89 percent
— Median effective tax rate (ETR) for Class 1 properties citywide.
New York City's property tax system relies on assessment caps and phase-ins that create significant inequities, with the city foregoing $4.5 billion in revenue in fiscal year 2015 due to these mechanisms. To address these disparities and raise necessary revenue, the city should consider replacing broad caps with means-tested relief for vulnerable homeowners and eliminating preferential treatment for specific property classes.
Recommendations related to Property Tax Cap
If city officials are concerned with protecting homeowners who do not have sufficient cash incomes to cover comfortably their property taxes, caps on increases in assessments should be means-tested.
The city should consider eliminating the caps for Class 1 properties and treating co-ops and condos identically to Class 1 properties to eliminate disparities.
The city should consider eliminating the caps and phase-in provisions for all properties to address inequities among property types.
Smoothing property tax liability over time should be implemented through deferral options, such as a lien that attaches to the property, rather than through mechanisms that confer permanent tax reductions.
Key Data
$2 billion
— The target amount of additional annual property tax revenue the city aims to raise through the proposed reform options.
$4.5 billion
— The estimated revenue foregone by the city in fiscal year 2015 due to existing property tax cap and phase-in rules.
$1.6 billion
— The amount of revenue lost in fiscal year 2015 specifically from assessment caps applied to smaller rental properties.
$846 million
— The revenue raised in fiscal year 2015 from the revaluation of condos and co-ops and the application of a 6 percent assessment ratio.
$936 million
— The revenue raised in fiscal year 2015 from the elimination of assessment growth caps on 1-3 family homes.
New York's requirement for local governments to fund a portion of Medicaid creates an inequitable financial burden that conflicts with the 2011 property tax cap, which limits local tax growth to 2 percent while Medicaid costs can rise by 3 percent. Eliminating this local funding requirement would align Medicaid financing with state responsibilities and provide necessary relief to counties struggling to meet the property tax cap.
Recommendations related to Property Tax Cap
The State should assume responsibility for the local share liability over a period of four or five years to provide a strong incentive for county governments to adhere closely to the property tax cap.
Full state financing is the best way to achieve continued cost control in a program fully controlled by the State and better comport with the new fiscal realities for counties under the property tax cap.
New, statewide revenues will be required to replace the current local share in a way that relieves the disproportionate burden placed on taxpayers in low income counties.
Key Data
2 percent
— Annual limit on property tax increases for county governments enacted in 2011.
3 percent
— Annual allowable growth rate for local Medicaid costs under the local payment cap.
$7.1 billion
— Amount New York’s counties will pay for Medicaid in state fiscal year 2012.
On February 22, 2017, New York State Budget Director Robert Mujica presented highlights from the New York State Executive Budget for Fiscal Year 2018 to the Citizens Budget Commission.
New York City's property tax system is riddled with inequities due to assessment caps and phase-ins that artificially lower tax liabilities for some properties while shifting the burden to others. Reforming these policies, such as by eliminating caps and phase-ins, could generate significant revenue and create a more transparent and equitable tax system.
Recommendations related to Property Tax Cap
The city should eliminate the caps for Class 1 properties to ensure all homeowners are assessed and taxed in the same way.
The city should treat co-ops and condos identically to Class 1 properties by assessing them based on their true market values.
The city should eliminate the caps and phase-in provisions for all properties to address inequities among appreciating and depreciating properties.
If city officials are concerned with protecting homeowners who do not have sufficient cash incomes, caps on increases in assessments should be means-tested rather than applied broadly.
The city should provide special exemptions or property tax 'circuit breakers' to elderly or low-income homeowners to target relief to those with limited cash incomes.
Key Data
$4.5 billion
— Estimated revenue foregone due to the cap and phase-in rules in fiscal year 2015.
$1.6 billion
— Amount of lost revenue accounted for by assessment caps applied to smaller rental properties.
6 percent
— Target assessment ratio for a Class 1 property.
45 percent
— Target assessment ratio for all classes other than Class 1.
20 percent
— Portion of year-to-year changes in assessed value incorporated into the transitional assessed value for Class 2 and Class 4 properties.
17.5 percent
— Minimum reduction in tax liability for co-ops and condos due to tax abatements.
New York school districts are struggling to balance budgets as rapidly rising fringe benefit costs consume an increasing share of funds, forcing cuts to classroom supplies and materials. This fiscal pressure is exacerbated by the 2012 property tax cap, which limits revenue growth while benefit expenses continue to outpace salary increases.
Recommendations related to Property Tax Cap
As the State Legislature debates its role in public education, employee benefits should be part of the conversation.
High growth rates in employee benefits must be curbed so that schools can fund investments essential to improving quality and outcomes for students.
Key Data
5.0 percent
— Decline in non-compensation spending for instruction, including classroom supplies and materials, from 2012 to 2013.
0.6 percent
— Growth rate of school spending on teacher salaries and wages in 2013.
4.2 percent
— Growth rate of fringe benefits for teachers in 2013.
22 percent
— Average share of 2013 budgets allocated to instructional staff fringe benefits by New York schools.
New York's new $1.3 billion annual property tax relief rebate program is criticized for disproportionately benefiting wealthier households and relying on uncertain future budget surpluses to cover costs. Although the program requires school districts to comply with the property tax cap to prevent levy increases, the state faces significant out-year budget gaps that make the funding of such initiatives fiscally precarious.
Key Data
$1.3 billion
— Annual cost of the new property tax relief rebate program when fully implemented.
$783 million
— Annual cost of the Property Tax Freeze Rebate for homeowners in tax cap-compliant local governments and school districts.
$1.2 billion
— Total amount New York State was set to spend on two other rebate programs in the current fiscal year prior to the new legislation.
The New York State end-of-session agreement resolved several key issues, including rent regulation, mayoral control of schools, and the property tax cap. While the agreement addressed these matters, it also introduced new spending commitments, such as a property tax rebate program and increased aid to nonpublic schools, which rely on uncertain future surpluses.
New York City's property tax system relies on assessment caps and phase-ins that create significant inequities, resulting in an estimated $4.5 billion in foregone revenue for fiscal year 2015. Reforming these mechanisms, such as by means-testing relief or eliminating caps, would create a more transparent and equitable system while generating necessary revenue.
Recommendations related to Property Tax Cap
If city officials are concerned with protecting homeowners who do not have sufficient cash incomes to cover comfortably their property taxes, caps on increases in assessments should be means-tested.
Smoothing property tax liability over time need not be implemented in a way that confers a tax reduction at the same time; foregone revenue for each year in which a property’s assessment is capped might be viewed as a loan, secured by a lien that attaches to the property and accrues interest until paid off.
The City should eliminate the caps for Class 1 properties and treat co-ops and condos identically to Class 1 properties.
The City should eliminate the caps and phase-in provisions for all properties to address inequities among properties.
Key Data
$4.5 billion
— Estimated revenue foregone due to the cap and phase-in rules in fiscal year 2015.
$2 billion
— Target amount of additional property tax revenue to be raised.
$1.6 billion
— Lost revenue from assessment caps applied to smaller rental properties.
$846 million
— Revenue raised in fiscal year 2015 from the revaluation of condos and co-ops and the application of a 6 percent assessment ratio.
$936 million
— Revenue raised in fiscal year 2015 from the elimination of assessment growth caps on 1-3 family homes.
New York's statutory property tax cap limits the ability of local school districts to raise funds for initiatives like universal prekindergarten, as voters have shown little support for budget overrides. Consequently, school districts largely avoid exceeding these caps, creating a significant barrier to financing expanded educational programs.
Recommendations related to Property Tax Cap
New York’s leaders should review the history of such efforts and take stock of some key realities before raising public expectations regarding the expansion of pre-k programs.
If New York is to embrace the ambitious goal of universal pre-k, it must first acknowledge that it will be costly to achieve.
New York’s leaders should avoid underfunding services for those students who could benefit most for the sake of achieving universality.
New York’s leaders should consider the significant new fiscal burden that making the program both richly-resourced and fully universal would impose on already highly taxed New Yorkers.
School districts should avoid presenting voters with budget increases that exceed levy caps, as local voters have shown themselves to be unsympathetic.
Key Data
2 percent
— The state’s statutory property tax cap holds levy increases to 2 percent unless 60 percent of voters approve a larger increase.
28
— Twenty-eight school districts sent budgets that exceeded their tax capped levies to the ballot box.
7
— Only seven of the twenty-eight school districts that sent budgets exceeding their tax capped levies to the ballot box had them approved by voters.
$80.60
— The local tax burden is $80.60 per $1,000 of personal income.
72 percent
— The local tax burden is 72 percent higher than the national average.
38 percent
— The local tax burden is 38 percent higher than New Jersey, which ranks second.
Local governments face mounting fiscal pressures as their ability to raise revenue through property taxes is constrained by the 2 percent growth cap enacted in 2011. To address these structural deficits, state leaders should prioritize providing relief from state-imposed mandates rather than allowing localities to pursue ill-advised borrowing schemes.
Key Data
2 percent
— The growth cap on local property tax increases enacted in 2011.
Local governments in New York face mounting fiscal pressures due to the Great Recession, which has limited tax collections and state aid. While property tax increases are restricted by a 2 percent growth cap, municipalities require relief from state-imposed mandates rather than permission to increase borrowing.
Key Data
2 percent
— The growth cap enacted in 2011 that limits local property tax increases.
Proposed legislation allowing cultural and religious factors in special education placement would impose significant financial burdens on school districts already constrained by the state's property tax cap. Instead of adding new costs, the state should provide relief from the existing 200-plus special education mandates that contribute to annual spending growth of 7.5%.
Recommendations related to Property Tax Cap
The Governor should veto A.10722A/S.7722A, as the bill would create significant costs for school districts already operating under the constraints of the property tax cap.
School districts require relief from the more than 200 special education mandates currently imposed by the state, rather than additional requirements that exacerbate fiscal pressures under the property tax cap.
Key Data
7.5%
— Average annual growth rate of special education spending in New York State over the last decade.
200
— Number of special education mandates currently imposed by the state on school districts.
New York's requirement that counties fund a significant portion of Medicaid costs creates an inequitable burden that conflicts with the state's 2 percent property tax cap. While the Governor's proposal to have the state assume future Medicaid cost growth provides necessary relief, further long-term initiatives are required to fully address the financial strain on local taxpayers.
Recommendations related to Property Tax Cap
The Governor and legislative leaders should begin planning for more far reaching, longer term initiatives that will fully solve the problem of the inequitable and unusual burden of Medicaid costs on local property taxes.
Key Data
$7.1 billion
— Amount New York's counties were required to pay for Medicaid in the 2011-12 state fiscal year.
2 percent
— The statutory property tax growth cap adopted in June 2011.
$370 million
— Savings to local governments in state fiscal year 2015-16 under the proposed Medicaid cost growth takeover.
13 percent
— New York's local share of total Medicaid expenditures, which is significantly higher than other states.
Rising pension costs are creating significant fiscal pressure for local governments and school districts, which are already constrained by a statutory 2 percent property tax cap. These rising obligations often exceed the allowable tax levy increase, forcing local officials to choose between budget cuts or exceeding the cap.
Recommendations related to Property Tax Cap
The Legislature should adopt the Tier VI pension reform plan in a timely manner to alleviate fiscal pressure on local governments.
The Governor should include the Tier VI pension reform plan in the Executive Budget to help local governments manage costs under the property tax cap.
The state should consider extending defined contribution or hybrid pension plans to more employee groups to help contain future pension costs that strain local budgets.
Key Data
$488 million
— Increase in pension and health care costs for school districts from school year 2011–12 to school year 2012–13.
$385 million
— Adjusted tax levy increase for school districts allowing for the pension exemption.
$103 million
— Shortfall for school districts for pension and health care costs compared to the adjusted tax levy increase.
$96 million
— Amount by which city health insurance and pension cost increases exceeded the allowable levy increase in fiscal year 2012.
New York school districts face significant financial pressure as special education costs rise rapidly while local revenue growth is restricted to 2 percent by the state-wide property tax cap. To manage these fiscal constraints, the Board of Regents and the state legislature should approve proposed mandate relief measures that align state special education requirements more closely with federal standards.
Recommendations related to Property Tax Cap
The Board of Regents should approve the third round of mandate relief proposals as is, and the Legislature should follow suit and move swiftly to make the necessary statutory changes to provide school districts greater flexibility to manage services.
The Board of Regents should resist the temptation to weaken the proposals or postpone them once again, ensuring the original list of changes is approved to help school districts manage costs.
The State should repeal the requirement that the Commissioner of Education approve early intervention services by preschool providers, reducing administrative overhead.
The State should adopt the federal standard for initial evaluations by repealing the requirement in State law that each evaluation include a physical examination, psychological evaluation, social history, and other specific assessments.
The State should repeal the requirement in law that Boards of Education have plans and policies for appropriate declassification of students with disabilities, as regular consideration is already given at every annual review.
Key Data
$10,874
— Instructional spending per pupil for general education in the 2008-09 school year.
$26,551
— Instructional spending per pupil for special education in the 2008-09 school year.
7.5 percent
— Average annual rate of increase for special education instructional spending over the past decade.
2 percent
— Growth constraint on local revenue from property tax under the state-wide property tax cap.
5.5
— Student-to-staff ratio in New York special education.
10.1
— U.S. average student-to-staff ratio in special education.
Legislation allowing school districts to borrow against future pension contributions threatens to undermine the property tax cap and obscure the true costs of public employee pensions. Instead of shifting financial burdens to future taxpayers and students, the state should implement sustainable, long-term reforms to pension benefits.
Recommendations related to Property Tax Cap
The Governor should veto A6309/S4067 to make sure the tax cap works properly.
The state should implement real and lasting changes to pension benefits that will make them sustainable over the long run.
Pension raiding should not be allowed to proliferate in any form.
Key Data
$211 million
— Employer contributions to the New York State Teachers’ Retirement System in 2000.
$925 million
— Employer contributions to the New York State Teachers’ Retirement System in 2010.
16 percent
— Average annual growth rate of employer contributions to the New York State Teachers’ Retirement System between 2000 and 2010.
125 percent
— Amount of 2011 pension contributions school districts would be allowed to borrow under bill A6309/S4067.
15 years
— Repayment period for the pension borrowing proposed in bill A6309/S4067.
The proposed legislation allowing school districts to borrow against future pension contributions would undermine the fiscal discipline of the property tax cap and shift financial burdens onto future taxpayers and students. Instead of delaying costs, the state should implement sustainable, long-term reforms to pension benefits to address rising employer contribution rates.
Recommendations related to Property Tax Cap
The Governor should veto A6309/S4067 to ensure the property tax cap functions as intended.
The state should implement real and lasting changes to pension benefits to ensure long-term sustainability rather than delaying costs.
Key Data
$211 million
— Employer contributions to the New York State Teachers’ Retirement System in 2000.
$925 million
— Employer contributions to the New York State Teachers’ Retirement System in 2010.
16 percent
— Average annual growth rate of employer contributions to the New York State Teachers’ Retirement System between 2000 and 2010.
125 percent
— The amount of 2011 pension contributions that school districts would be permitted to borrow under the proposed legislation.
Legislation allowing school districts to borrow funds to cover pension contributions would damage long-term fiscal health by pushing current service costs to future taxpayers. This practice undermines the integrity of the recently adopted property tax cap by masking the true costs of retiree benefits.
New York State enacted a local property tax cap limiting annual growth to 2%, though the legislation failed to address potential funding inequities between wealthy and underfunded school districts. Furthermore, the passage of a bill allowing school districts to borrow for pension payments threatens the integrity of this new tax cap and warrants a gubernatorial veto.
Recommendations related to Property Tax Cap
The bill giving school districts the right to borrow to fund pension payments, which undermines the property tax cap, should be destined for a prompt veto.
Serious pension reform, which is important to the fiscal stability of New York City and the state, should become a top priority.
Key Data
2%
— The limit on annual property tax growth for local governments and school districts.
$1 billion
— The amount of unspecified savings in the adopted budget that must be achieved to avoid a mid-year deficit.
New York State's high local tax burden, driven largely by property taxes and school district spending, has prompted state officials to implement programs like STAR and Medicaid cost-sharing, though these have had mixed results in effectively lowering the overall tax burden. To address these issues, the state should consider structural reforms such as pension system changes, a full state takeover of Medicaid, and the consolidation of local government and property tax assessment units.
Recommendations related to Property Tax Cap
The current unnecessarily expensive pension system should be reformed by converting to a defined contribution rather than a defined benefit system, or by making the current defined benefit system more reasonable.
A complete state takeover of local Medicaid expenses would ameliorate the fiscal problems faced by counties.
The State might also benefit from consolidation in its property tax assessment units to ensure a greater level of assessment equity among municipalities.
A provision to automatically adjust circuit breaker criteria for inflation would further ensure that the program remains effective.
The design and provisions of any property tax cap would have to ensure that the cap does not artificially constrain necessary spending, create inequities between poor and wealthy districts, or lead to increases in other taxes or fees.
Key Data
$111 billion
— Total annual state and local taxes paid by New Yorkers.
$150
— Amount collected by New York in state and local taxes for every $1,000 of personal income.
$82
— Amount collected by New York in local taxes for every $1,000 of personal income.
$4.7 billion
— Total cost of the School Tax Relief (STAR) program in the current fiscal year.
$1.2 billion
— Reduction in total school property tax levy if a cap on the full value school property tax rate were implemented.
$2.5 billion
— Amount schools would have to reduce spending if a 3 percent annual growth cap on the school property tax levy per pupil were implemented.
In order to promote fiscal reform, the Citizens Budget Commission (CBC) convened three separate agenda-setting conferences for key stakeholders in the state budget process in 2007. Each session focused on one aspect of fiscal reform with a goal of identifying specific changes for the coming budget cycle. The expectation is…
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