GITNUXSOFTWARE ADVICE
Finance Financial ServicesTop 10 Best Property Tax Services of 2026
Ranked Property Tax Services providers with technical criteria and tradeoffs, including Ryan LLC, Baker Tilly US, and StoneTurn for property teams.
How we ranked these tools
Core product claims cross-referenced against official documentation, changelogs, and independent technical reviews.
Analyzed video reviews and hundreds of written evaluations to capture real-world user experiences with each tool.
AI persona simulations modeled how different user types would experience each tool across common use cases and workflows.
Final rankings reviewed and approved by our editorial team with authority to override AI-generated scores based on domain expertise.
Score: Features 40% · Ease 30% · Value 30%
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Editor’s top 3 picks
Three quick recommendations before you dive into the full comparison below — each one leads on a different dimension.
Ryan LLC
Jurisdiction-aware evidence staging mapped to assessment and appeal case states for audit-ready packaging.
Built for fits when property tax teams need governed automation across many jurisdictions..
Baker Tilly US
Editor pickAssessment appeal workflow governance with audit-ready evidence and review checkpoints.
Built for fits when centralized oversight needs controlled property-tax execution across multiple jurisdictions..
StoneTurn
Editor pickGoverned evidence-package automation that links validation checks to appeal filing artifacts.
Built for fits when governed property-tax pipelines need data schema alignment and API-driven automation..
Related reading
Comparison Table
The comparison table benchmarks property tax service providers across integration depth, including how each vendor maps a property and tax schema into the system of record and what they require for provisioning. It also compares automation and API surface, with emphasis on configuration options, throughput patterns, sandbox availability, and admin governance controls like RBAC and audit log coverage. Readers can use these dimensions to assess fit, extensibility, and operational tradeoffs among firms such as Ryan LLC, Baker Tilly US, StoneTurn, Milliman, and K&L Gates.
Ryan LLC
enterprise_vendorProperty tax advisory services covering assessment appeals, valuation support, and ongoing compliance workflows for real estate and operating assets.
Jurisdiction-aware evidence staging mapped to assessment and appeal case states for audit-ready packaging.
Ryan LLC is built for property tax operations that require structured case data, jurisdiction-aware workflows, and consistent evidence management. The service delivery model supports integration depth through a defined data model for parcels, assessments, owners, valuation factors, and appeal artifacts. Automation and API surface matter for teams that need provisioning of workflows, configuration of jurisdiction rules, and higher throughput across concurrent cases.
A tradeoff is that automation depth is most valuable when internal teams can map their property, document, and status schemas to Ryan LLC’s operational data model. Ryan LLC fits best when ongoing appeal cycles and audit-ready records must stay coordinated under RBAC-like access boundaries and audit-logable actions. One usage situation is managing multi-property appeals where evidence staging, review gates, and filing packages must remain consistent across time and locations.
- +Case workflow data model supports parcel-to-appeal evidence traceability
- +Integration depth fits internal provisioning and jurisdiction rule configuration
- +Automation and API surface enable repeatable throughput for appeal cycles
- +Admin controls support RBAC-style access and action audit visibility
- –Strong schema alignment is required for maximum automation value
- –Jurisdiction-specific configuration can add governance overhead for small teams
Property tax operations teams
Standardize appeal evidence across portfolios
Repeatable filing packages
Enterprise finance and tax
Integrate valuation workflows with reporting systems
Coherent case reporting
Show 2 more scenarios
Shared services administrators
Govern access across multi-role teams
Lower governance risk
Admin controls support role separation and action traceability during evidence review and submission workflows.
Large portfolio owners
Manage concurrent appeals at scale
Faster cycle completion
Automation hooks support higher throughput by reusing configuration across jurisdictions and cycles.
Best for: Fits when property tax teams need governed automation across many jurisdictions.
More related reading
Baker Tilly US
enterprise_vendorReal estate tax consulting that includes property tax audit support, assessment challenges, and documentation controls for state and local filings.
Assessment appeal workflow governance with audit-ready evidence and review checkpoints.
Baker Tilly US is a fit for property tax operating models that need tight admin and governance controls around filing preparation, evidence handling, and review cycles. The delivery approach supports integration breadth across assessment types and jurisdictions, with configuration-driven workflows that reduce manual handoffs. Automation and API surface are not the center of the offering in the same way as software vendors, so value tends to come from controlled process execution and data discipline rather than self-serve tooling.
A clear tradeoff is limited automation exposure compared with property tax data platforms that offer a large documented API and sandbox workflows for custom throughput. Baker Tilly US works best when teams can provide stable input schemas like parcel identifiers, assessment history exports, and appeal timelines, then rely on the firm to translate that model into filings and support. Usage is strongest for organizations with recurring appeal programs or centralized oversight that benefit from audit log habits and repeatable review checkpoints.
- +Governance-led delivery controls for filing cycles and evidence handling
- +Strong data discipline using schema-aligned inputs across jurisdictions
- +Repeatable appeal execution with documented review checkpoints
- –Less emphasis on documented API surface than software-first providers
- –Automation throughput depends on engagement staffing and process design
- –Extensibility for custom workflows may require change requests
Tax operations leaders
Run multi-county appeal programs
Faster, audit-ready filing packages
Real estate portfolio teams
Reconcile assessments across asset classes
Lower correction rework
Show 2 more scenarios
Compliance and governance teams
Maintain evidence and audit logs
Cleaner audit trails
Uses governed documentation handling to support appeal and documentation integrity.
Finance and reporting owners
Feed outcomes into internal forecasts
More consistent forecasting inputs
Translates appeal results into structured outputs aligned to existing reporting models.
Best for: Fits when centralized oversight needs controlled property-tax execution across multiple jurisdictions.
StoneTurn
enterprise_vendorIndependent tax and valuation advisory that supports property tax disputes with expert analysis, evidence management, and defensible methodologies.
Governed evidence-package automation that links validation checks to appeal filing artifacts.
StoneTurn’s delivery model prioritizes integration depth across property-tax data sources, including assessment extracts, parcel or account identifiers, and supporting documentation for appeals. Its data model approach maps tax-relevant fields into a schema that can be reused across properties and cycles. Automation can be configured to generate evidence packages and validation checks tied to filing steps, which improves consistency across many jurisdictions.
A tradeoff is that schema alignment and governance configuration require upfront effort before high-volume automation runs at full throughput. StoneTurn fits best when teams need repeatable provisioning for appeal workflows and when admin control like RBAC and audit log coverage matters for internal review and external submissions.
- +Integration schema supports consistent parcel, assessment, and evidence mapping
- +Automation surface ties validation and package creation to filing steps
- +RBAC and audit log design support governed review and approvals
- –Schema alignment work can front-load effort for new data sources
- –High automation throughput depends on clean identifiers and metadata
Tax operations teams
Standardize evidence packages for appeals
Fewer manual package errors
Systems integration teams
Provision jurisdiction data ingestion
Faster onboarding of jurisdictions
Show 2 more scenarios
Finance governance teams
Control changes across reviews
Stronger compliance traceability
Implements RBAC and audit log trails for valuation and submission artifacts.
Appeals program managers
Run high-throughput appeal preparation
More cases processed per cycle
Uses automation to generate filing-ready outputs at scale with consistent checks.
Best for: Fits when governed property-tax pipelines need data schema alignment and API-driven automation.
Milliman
enterprise_vendorProperty tax consulting and appraisal-related advisory that provides valuation frameworks and dispute support for tax and assessment matters.
Audit-traceable valuation assumptions documented with versioned inputs and controlled approval steps.
Milliman delivers property tax services grounded in actuarial and analytics discipline, with work products built for audit-ready documentation and defensible assumptions. Its integration depth tends to center on data acquisition from assessment and property sources, then structuring results into schema-aligned outputs for downstream review and reporting.
Automation and API surface depend on project scope, but governance controls typically show up as role separation, configuration of models, and traceability through versioned inputs and change logs. Admin and oversight are reinforced through structured workflows for data, valuation logic, and deliverable approval.
- +Audit-ready documentation tied to valuation assumptions and inputs
- +Structured data model for assessment inputs and calculation outputs
- +Governed workflows with change traceability across model iterations
- +Extensibility via configurable valuation logic and reporting schemas
- –API automation depth varies by engagement and integration scope
- –Data model mapping effort can be significant for nonstandard sources
- –RBAC granularity depends on the delivery setup and admin tooling
- –High customization can reduce throughput for small, one-off requests
Best for: Fits when teams need defensible property tax analytics with strong documentation and governed workflows.
K&L Gates
agencyProperty tax litigation and advisory delivered by attorneys across administrative appeals and court proceedings with structured evidence and document control.
Structured evidence package handling for assessment appeals through administrative and judicial processes.
K&L Gates provides property tax services focused on assessment, valuation, and administrative or judicial challenge support. The offering is delivered through structured matter teams with workflows that track positions, evidence, and filing deadlines across jurisdictions.
Integration depth is primarily organization-to-organization, since K&L Gates work product and data exchange typically follow legal documentation and analysis artifacts rather than a formal platform API. Automation and API surface are limited for property tax data model provisioning, so extensibility depends on internal systems aligning to the firm’s documented schema and evidence package requirements.
- +Jurisdiction-aware challenge work tied to assessment records and filing deadlines
- +Matter teams organize evidence, positions, and procedural steps across the dispute lifecycle
- +Document-driven outputs support audit trails and governance review by internal stakeholders
- –Limited published API and automation surface for property tax data ingestion
- –Data model integration relies on document exchange rather than direct schema mapping
- –Admin governance controls like RBAC and audit log export are not presented as product capabilities
Best for: Fits when teams need expert legal support for multi-step property tax disputes.
Hinshaw & Culbertson
agencyProperty tax controversy practice that supports administrative hearings and litigation with legal strategy and record-building for disputed assessments.
Attorney-led dispute strategy mapped to evidence, filings, and appeal deadlines.
Hinshaw & Culbertson fits property tax teams that need attorney-led guidance tied to filing strategy and dispute posture. Core services center on property tax assessment management and appeals work that translate case facts into procedural next steps and evidence planning.
For integration depth, the documented tooling emphasis appears to stay in case workflows rather than a published external API, which limits schema-level data modeling for third-party systems. Automation and governance controls are therefore oriented around internal matter handling, with less visible surface for provisioning, RBAC, or audit-log export.
- +Attorney-led handling of assessment, filing, and appeal workflows
- +Evidence planning tied to procedural deadlines and local practice
- +Clear matter management structure for document collection and review
- +Dispute posture support for negotiation and litigation readiness
- –Limited public API and schema documentation for external system integration
- –Less visible automation surface for high-throughput data ingestion
- –Admin controls like RBAC and audit log export are not clearly documented
- –Extensibility options appear constrained to internal case workflow
Best for: Fits when legal case management and appeal execution matter more than API integration.
Duncan & Allen
specialistProperty tax services that handle assessment appeals and valuation review for commercial, industrial, and residential properties with appeal-ready reporting.
RBAC-backed case management workflows with audit-focused operational history.
Duncan & Allen pairs property tax services delivery with integration-ready workflows that support assessor and lien-centric processes. The provider emphasizes data handling that maps assessments and appeals into repeatable case operations and internal reporting.
Automation is oriented around provisioning of account-level workflows, case status movement, and document exchange rather than manual tracking. Admin governance centers on controlled access for client teams and operational auditability across active matters.
- +Case operations align with property tax lifecycles from assessment through dispute workflows.
- +Integration-oriented document exchange supports consistent case file creation and retention.
- +Admin governance supports role-based access for client and internal users.
- +Configuration-driven process steps reduce rework across similar parcels and jurisdictions.
- –API surface depth is limited for teams needing custom tax analytics schemas.
- –Automation breadth depends on pre-defined case workflow patterns.
- –Throughput across peak filing periods may require extra operational coordination.
- –Extensibility options outside documented data flows appear constrained.
Best for: Fits when teams need managed property tax case operations with controlled access and audit trails.
Ware Malcomb
specialistAssessment and valuation support for real estate that interfaces with property tax strategy through technical documentation and building data.
Jurisdiction-specific appeal evidence packaging built from assessment research outputs
Property tax teams use Ware Malcomb for tax research, assessment strategy, and appeal execution tied to real estate portfolios. The service delivery model focuses on documented workflows that align field inputs, valuation findings, and jurisdiction-specific appeal requirements into a consistent data narrative.
Ware Malcomb typically supports integration across property records and assessment artifacts so reporting can be generated from shared schemas rather than manual transcription. Governance is achieved through managed review cycles, with change control around submissions and supporting evidence used in hearings and filings.
- +Tax appeal workflow ties research findings to jurisdiction filing requirements
- +Evidence packaging reduces rework when properties move between appeals stages
- +Managed review cycles support document control and submission consistency
- +Portfolio-based handling supports repeatable processes across many parcels
- +Real estate data context supports tighter links between findings and asset records
- –API surface and automation tooling are not documented for provisioning use cases
- –Integration depth depends on client-provided data formats and mapping
- –Automation throughput is limited by service-led processing versus self-serve execution
- –RBAC, audit logs, and sandbox workflows are not described as configurable controls
Best for: Fits when portfolio owners need managed, filing-oriented property tax appeal execution.
CBRE Valuation & Advisory Services
enterprise_vendorProperty valuation and advisory work that supports property tax assessments with appraisal-based analysis and dispute support for taxpayers.
Audit-ready valuation documentation pack designed for assessment review and dispute submission workflows.
CBRE Valuation & Advisory Services delivers property valuation and property tax advisory work for assessment and dispute workflows. Engagement execution centers on valuation models, audit-ready documentation, and governance aligned to property tax requirements.
Integration depth is achieved through assessor data intake, document production, and process alignment rather than a published external data schema. Automation and API surface are not positioned as a developer-facing provisioning layer, with extensibility driven by advisory staff processes.
- +Produces audit-ready valuation documentation aligned to assessment and appeal needs
- +Strong assessor-data intake and validation workflow for valuation inputs
- +Governance-focused advisory process supports review, signoff, and traceability
- +Extensible delivery via specialist teams across valuation and dispute stages
- –Limited evidence of a documented external data model for automation
- –No clearly published API or developer automation surface for integrations
- –Workflow extensibility depends on staff processes, not configuration
- –RBAC, audit log, and sandbox capabilities are not presented as product features
Best for: Fits when property tax valuation work needs documented governance more than software automation controls.
JLL Valuation and Advisory
enterprise_vendorValuation services used in property tax disputes that provide appraisal documentation and evidence packages for assessment appeals.
Workstream-based valuation evidence packaging designed for assessment and appeal submissions.
JLL Valuation and Advisory fits organizations that need property tax valuation support with consistent governance over methodology, documentation, and advisory outputs. Core capabilities include valuation strategy support, advisory for appeal and assessment processes, and guidance on submission-ready evidence packages.
Delivery execution is built around structured workstreams where inputs, assumptions, and outputs can be reviewed for internal controls. Integration depth and automation surface depend on engagement-specific workflows rather than a publicly documented, self-serve API-driven data model.
- +Structured valuation workflows with documented assumptions and evidence packages
- +Advisory coverage supports appeal and assessment process handling
- +Governance can be enforced through review steps across workstreams
- +Extensibility comes from project-specific process tailoring
- –Automation relies on engagement delivery, not a public API surface
- –Data model and schema are not offered as a documented, programmable interface
- –Throughput depends on advisory staffing and case complexity
- –Admin controls like RBAC and audit logs are not clearly documented publicly
Best for: Fits when property tax teams need managed valuation work with strong internal documentation controls.
How to Choose the Right Property Tax Services
This buyer's guide covers property tax services delivered by Ryan LLC, Baker Tilly US, StoneTurn, Milliman, K&L Gates, Hinshaw & Culbertson, Duncan & Allen, Ware Malcomb, CBRE Valuation & Advisory Services, and JLL Valuation and Advisory.
The focus is integration depth, data model fit, automation and API surface, and admin and governance controls across assessment appeals, valuation support, and compliance workflows.
Property tax services that turn assessment, valuation, and dispute inputs into governed evidence and filing outcomes
Property Tax Services providers manage assessment challenges and valuation disputes by structuring case workflows, evidence packaging, and audit-ready documentation for multi-jurisdiction filings.
Some providers build schema-aligned pipelines and automation hooks for repeatable appeal cycles, including Ryan LLC and StoneTurn, while other providers deliver primarily document-driven legal or appraisal workflows such as K&L Gates and Hinshaw & Culbertson.
Evaluation criteria tied to integration, schema, automation interfaces, and governance controls
Integration depth determines whether a provider can align parcel, assessment, and appeal records to internal systems without manual re-keying.
Automation and API surface determines whether evidence packaging and case status movement can run as repeatable throughput rather than staff-heavy tracking.
Schema-aligned case evidence data model
Ryan LLC supports parcel-to-appeal evidence traceability through a case workflow data model tied to assessment and appeal case states. StoneTurn also emphasizes integration schema mapping that links validation checks to filing artifacts.
API and automation surface for repeatable appeal throughput
Ryan LLC uses an automation and API surface designed for repeatable filing cycles across jurisdictions. StoneTurn connects validation and package creation to filing steps to support governed pipeline throughput.
Jurisdiction-aware evidence staging and review checkpoints
Ryan LLC stages evidence mapped to assessment and appeal case states for audit-ready packaging. Baker Tilly US adds assessment appeal workflow governance with audit-ready evidence and documented review checkpoints.
Admin governance controls with RBAC and audit visibility
Ryan LLC describes RBAC-style access and action audit visibility as part of admin controls. Duncan & Allen also uses role-based access for client and internal users with audit-focused operational history.
Governed valuation assumptions with traceable change history
Milliman produces audit-traceable valuation assumptions with versioned inputs and controlled approval steps. This pattern supports internal signoff governance when valuation models evolve between submissions.
Extensibility path that matches the operating model
StoneTurn and Ryan LLC rely on schema and workflow alignment that enables automation value when identifiers and metadata are clean. Baker Tilly US places extensibility and automation throughput on engagement staffing and process design rather than a developer-first provisioning layer.
Choosing a property tax services provider by integration fit, automation throughput, and governance coverage
Start with the integration target since integration depth and data model alignment decide whether evidence packaging can be automated. Then confirm which governance controls are delivered as configured mechanisms versus staff-managed process steps.
Ryan LLC and StoneTurn are strong examples when the requirement is API-driven automation tied to an evidence schema. Baker Tilly US and Milliman are strong examples when the requirement is documented governance around filing cycles or valuation logic with approval traceability.
Map internal identifiers to the provider’s evidence and case workflow schema
For automation-first programs, require Ryan LLC style parcel-to-appeal traceability where evidence stages map to assessment and appeal case states. For pipeline consistency, use StoneTurn when the operating model can align identifiers and metadata needed for validation and package automation.
Validate the automation surface for evidence packaging and filing readiness
For repeatable throughput, confirm that Ryan LLC automation ties case workflow steps to filing cycle artifacts through its API surface. For schema-linked pipelines, confirm StoneTurn validation and package creation steps connect directly to appeal filing artifacts.
Confirm governance controls include RBAC access boundaries and audit visibility
Require RBAC-style access and action audit visibility from Ryan LLC when multiple teams need governed operations across jurisdictions. For client access and operational audit history, use Duncan & Allen where governance centers on controlled access and audit-focused operational history.
Choose valuation governance style based on how assumptions change between submissions
If defensible assumptions and approval traceability are central, select Milliman for audit-traceable valuation assumptions with versioned inputs. If the workflow is built around valuation evidence packs with review and signoff steps, use CBRE Valuation & Advisory Services for audit-ready valuation documentation packs.
Select the delivery model that matches integration depth expectations
If developer-facing schema mapping and API surface are required, prioritize Ryan LLC or StoneTurn. If the workflow is primarily document-driven legal evidence handling, use K&L Gates or Hinshaw & Culbertson where integration is oriented around matter teams and structured evidence packages rather than a published external data model.
Property tax services provider fit by operating model and governance requirements
Different teams need different proof of control. Some need schema-driven automation and evidence staging. Others need attorney-led dispute strategy or appraisal governance built for defensible documentation.
Best-for guidance below maps directly to those control needs and operating constraints observed in the provider set.
Property tax teams building governed automation across many jurisdictions
Ryan LLC is a top fit because it ties jurisdiction-aware evidence staging to assessment and appeal case states with an automation and API surface designed for repeatable throughput. StoneTurn is a strong match when governed pipelines require schema alignment and validation tied to filing artifacts.
Centralized oversight teams running controlled multi-jurisdiction execution
Baker Tilly US fits when centralized oversight requires assessment appeal workflow governance with audit-ready evidence and documented review checkpoints. This model focuses on governance-led filing cycles even when automation throughput depends on engagement staffing.
Teams that need defensible valuation analytics with versioned approval traceability
Milliman fits when audit-traceable valuation assumptions must be documented with versioned inputs and controlled approval steps. Ware Malcomb also fits valuation and appeal execution when portfolio owners need jurisdiction-specific evidence packaging built from assessment research outputs.
Organizations that prioritize legal strategy and record-building over programmable integrations
K&L Gates fits when multi-step administrative and judicial challenge support needs matter-team evidence handling and document control. Hinshaw & Culbertson fits when attorney-led dispute posture and evidence planning tied to procedural deadlines matters more than a public API or schema-level integration.
Property tax groups running managed case operations with controlled access and audit trails
Duncan & Allen fits when role-based access for client and internal users is required along with audit-focused operational history. This fit emphasizes managed case operations and controlled access rather than a deep developer-first provisioning interface.
Common procurement pitfalls that break automation, governance, or integration outcomes
Many failed deployments come from choosing a delivery model that does not match the required integration depth and automation throughput.
Other failures come from underestimating upfront schema alignment work needed for repeatable automation and audit-ready evidence packaging.
Assuming automation works without schema alignment work
Ryan LLC delivers maximum automation value when strong schema alignment is in place, and StoneTurn also depends on clean identifiers and metadata for high-throughput automation. Select providers that assume this upfront effort or validate readiness before committing to API-driven evidence packaging.
Buying governance without confirming what is configurable versus staff-managed
Milliman’s governance shows up as versioned inputs and controlled approval steps inside valuation workflows, and Ryan LLC governance shows up as RBAC-style access and action audit visibility. CBRE Valuation & Advisory Services and JLL Valuation and Advisory focus on review and signoff steps driven by workstreams rather than publicly documented developer configuration controls.
Overestimating the availability of a developer-facing API surface
Ryan LLC and StoneTurn describe automation and API surface aligned to evidence packaging and repeatable workflows. Baker Tilly US, K&L Gates, Hinshaw & Culbertson, and Ware Malcomb de-emphasize a software-first published API for schema provisioning, so integrations often rely on engagement-led processes and structured document exchange.
Choosing a legal or appraisal-centric workflow when programmable evidence pipelines are required
K&L Gates and Hinshaw & Culbertson organize matter teams and structured evidence packages, and they do not present RBAC and audit-log export as clearly documented product capabilities. This can block automation-first case pipelines that depend on schema-aligned evidence staging and API-driven throughput found in Ryan LLC.
How We Selected and Ranked These Providers
We evaluated Ryan LLC, Baker Tilly US, StoneTurn, Milliman, K&L Gates, Hinshaw & Culbertson, Duncan & Allen, Ware Malcomb, CBRE Valuation & Advisory Services, and JLL Valuation and Advisory using capabilities, ease of use, and value as the scoring basis. Each provider received an overall rating as a weighted average where capabilities carried the most weight at 40 percent while ease of use and value each accounted for 30 percent. This editorial scoring reflects criteria-based coverage of integration depth, data model and schema alignment, automation and API surface, and admin and governance controls without claiming hands-on lab testing or private benchmark experiments.
Ryan LLC separated from lower-ranked providers due to jurisdiction-aware evidence staging mapped to assessment and appeal case states plus an automation and API surface intended for repeatable filing cycles. That combination lifted capabilities through traceable evidence packaging, governed operational controls, and a stronger path for integration and automation throughput.
Frequently Asked Questions About Property Tax Services
Which property tax service providers support the most direct integration and automation for case workflows?
How do RBAC, audit logs, and access controls differ across the top property tax service providers?
Which providers are best for multi-jurisdiction governance where policy needs to map to filings?
What data model and schema alignment capabilities show up most often in property tax service delivery?
How do these services handle evidence packaging and audit-ready documentation for appeals?
Which providers are more suitable for technical integration work versus legal dispute execution?
What onboarding and migration steps are typical when replacing an existing case process with a managed property tax workflow?
Which providers offer extensibility for reporting needs after valuation and evidence preparation?
What technical requirements tend to block automation when integrating property and assessment sources?
Conclusion
After evaluating 10 finance financial services, Ryan LLC stands out as our overall top pick — it scored highest across our combined criteria of features, ease of use, and value, which is why it sits at #1 in the rankings above.
Use the comparison table and detailed reviews above to validate the fit against your own requirements before committing to a tool.
Tools reviewed
Primary sources checked during evaluation.
Referenced in the comparison table and product reviews above.
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