One of the states we make loans in pays taxes in arrears and always gives an estimate of what the previous years taxes will be before the assessment is final. If we are booking a loan in February 2017, taxes have been paid on the property for 2015; however, we do not have the final assessed value for 2016. Would you consider the best estimate the taxing authority's estimate of what 2016 taxes will be (it is usually pretty accurate) or would you base the estimate on 2015 taxes paid?