:root{font-family:Arial,Helvetica,sans-serif;color:#222;background:#fff;font-synthesis:none;--line:#ddd;--muted:#666;--ink:#222}*{box-sizing:border-box}body{margin:0;font-size:14px;line-height:1.6}a{color:#254e71;text-underline-offset:3px}button,input,select{font:inherit;color:inherit}button{cursor:pointer}button:disabled{opacity:.4;cursor:default}button:focus-visible,a:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible{outline:2px solid #254e71;outline-offset:3px}.wrap{max-width:1160px;margin:auto;padding:36px 28px 60px}h1,h2,p{margin:0 0 12px}h1{font-size:28px;line-height:1.3;font-weight:600}h2{font-size:20px;line-height:1.4;font-weight:600}.page-header{margin-bottom:26px}.page-header>p{max-width:850px}.coverage-line,.caption,.mode-note{font-size:12px;color:var(--muted)}.links,.sources{display:flex;flex-wrap:wrap;gap:18px;font-size:12px}.links{margin-top:12px}.tabs{display:flex;gap:24px;border-bottom:1px solid var(--line)}.tabs button{border:0;border-bottom:2px solid transparent;padding:12px 0;background:none;color:var(--muted);font-size:14px}.tabs button[aria-selected=true]{color:var(--ink);border-color:var(--ink)}.tabs span{font-size:11px;margin-left:5px}.mode-note{margin:14px 0 18px}.controls{display:flex;gap:10px}.controls label:first-child{flex:1}.controls input,.controls select{height:40px;width:100%;padding:8px 10px;border:1px solid #bbb;border-radius:3px;background:#fff;font-size:13px}.table-meta{display:flex;justify-content:space-between;align-items:center;margin:14px 0 8px;color:var(--muted);font-size:12px}.table-meta p{margin:0}.text-button{background:none;border:0;text-decoration:underline;text-underline-offset:3px;font-size:12px;padding:5px}.table-scroll{overflow-x:auto}table{width:100%;border-collapse:collapse;white-space:nowrap;font-size:13px}th{text-align:left;font-size:11px;font-weight:600;padding:12px 10px;border-block:1px solid #bbb}td{padding:13px 10px;border-bottom:1px solid var(--line)}th:first-child,td:first-child{padding-left:0}.numeric{text-align:right;font-variant-numeric:tabular-nums}.property-cell{display:flex;align-items:center;gap:12px}.rank{font-size:11px;color:var(--muted);min-width:18px}.property-cell button,.tax-chart-row button{border:0;background:none;text-align:left;padding:0;color:inherit;font-size:13px}.property-cell button:hover,.tax-chart-row button:hover{text-decoration:underline}.property-cell small,td small,.tax-chart-row small{display:block;font-size:10px;color:var(--muted);margin-top:3px}.pagination{display:flex;justify-content:space-between;align-items:center;margin-top:16px;font-size:12px;color:var(--muted)}.pagination button{border:1px solid #bbb;border-radius:3px;background:#fff;padding:7px 12px;margin-left:6px;font-size:12px}.empty{padding:30px;text-align:center}.chart-section{border-top:1px solid var(--line);margin-top:36px;padding-top:24px}.chart-section>p{color:var(--muted);font-size:13px;max-width:850px}.legend{display:flex;flex-wrap:wrap;gap:22px;font-size:12px;margin:18px 0}.legend i{display:inline-block;width:18px;height:6px;margin-right:7px;vertical-align:middle}.reported{background:#394f63}.benchmark{background:#b5bdc5}.tax-chart-row{display:grid;grid-template-columns:190px 1fr 110px;gap:18px;align-items:center;padding:10px 0;border-bottom:1px solid var(--line)}.bars{height:20px;position:relative}.bars span{position:absolute;display:block;height:6px;min-width:1px}.bars .benchmark{top:1px}.bars .reported{bottom:1px}.tax-chart-amount{text-align:right;font-variant-numeric:tabular-nums;font-size:13px}.tax-chart-amount small{font-size:10px}.tax-chart+.caption{margin-top:14px}figure{margin:0;max-width:720px}.chart svg{display:block;width:100%}.chart-key{font-size:11px;color:var(--muted);margin-top:10px}.methods{border-top:1px solid var(--line);margin-top:36px;padding-top:20px}.methods summary{cursor:pointer;font-size:16px;font-weight:600}.method-content{max-width:900px;margin-top:18px;font-size:13px;color:#555}.method-content p{margin-bottom:16px}.method-content strong{color:var(--ink)}dialog{background:#fff;color:var(--ink);border:1px solid #bbb;border-radius:4px;padding:24px;max-width:660px;width:calc(100% - 28px);max-height:90vh;overflow:auto}dialog::backdrop{background:#0006}.dialog-top{text-align:right}.dialog-top button{background:none;border:0;padding:0 0 12px;font-size:12px}#detail-subtitle{font-size:12px;color:var(--muted)}dialog dl{display:grid;grid-template-columns:1fr 1fr;gap:20px;padding:20px 0;margin:20px 0;border-block:1px solid var(--line)}dt{font-size:11px;color:var(--muted)}dd{margin:2px 0 0;font-size:15px;font-variant-numeric:tabular-nums}.detail-note{font-size:12px;color:var(--muted)}.error{color:#943a26;padding:20px 0}.sr-only,.skip:not(:focus){position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.skip:focus{position:fixed;background:#fff;padding:10px;z-index:5}[hidden]{display:none!important}
.research-notice{margin:0 0 30px;padding:18px 22px;background:#fff6dc;border:1px solid #ddc58a;border-left:4px solid #a87519;border-radius:3px;color:#43371e}.research-notice summary{cursor:pointer;font-size:17px;font-weight:600;line-height:1.5}.notice-expand,.notice-collapse{float:right;margin-left:16px;font-size:12px;font-weight:400;text-decoration:underline;text-underline-offset:3px}.research-notice .notice-collapse{display:none}.research-notice[open] .notice-expand{display:none}.research-notice[open] .notice-collapse{display:inline}.notice-content{max-width:1000px;margin-top:16px;font-size:13px}.notice-content p{margin-bottom:14px}.notice-content p:last-child{margin-bottom:0}.notice-content a{color:#594110}
@media(max-width:700px){.wrap{padding:24px 18px 40px}h1{font-size:24px}.controls{flex-wrap:wrap}.controls label:first-child{flex-basis:100%}.controls label:not(:first-child){flex:1;min-width:0}.controls select{font-size:12px}.tabs{gap:18px}.tabs button{font-size:13px}.table-meta{font-size:11px;gap:12px}.text-button{font-size:11px}table{min-width:740px}.tax-chart-row{grid-template-columns:125px 1fr 90px;gap:10px}.tax-chart-row button{font-size:11px}.tax-chart-amount{font-size:12px}.tax-chart-row small{font-size:9px}.pagination{font-size:11px}dialog dl{gap:16px}dd{font-size:14px}}

.view-switch{display:flex;gap:0;margin-top:18px}.view-switch button{padding:6px 20px;background:#fff;border:1px solid #aab3ba;font-size:13px}.view-switch button:first-child{border-radius:3px 0 0 3px}.view-switch button:last-child{border-radius:0 3px 3px 0;border-left:0}.view-switch button[aria-pressed=true]{background:#263f53;color:white}.map-toolbar{display:flex;align-items:center;justify-content:space-between;gap:16px;margin:8px 0 12px;font-size:12px;color:#555}.map-toolbar p{margin:0}.map-toolbar button{white-space:nowrap;border:1px solid #bbb;border-radius:3px;background:white;padding:6px 12px}#property-map{height:560px;max-height:70vh;min-height:340px;width:100%;border:1px solid #c4cbd0;background:#e9edee;isolation:isolate;z-index:0}.map-legend{display:flex;flex-wrap:wrap;align-items:center;gap:8px 18px;margin:14px 0;font-size:11px}.map-legend strong{flex-basis:100%;font-size:12px;font-weight:400}.legend-dot{display:inline-block;width:11px;height:11px;border-radius:50%;margin-right:6px;border:1px solid #666;vertical-align:middle}.property-pin{border-radius:50%;border:2px solid #fff;box-shadow:0 0 0 1px #394f6380}.pin-low{background:#264b72}.pin-mid{background:#5684a8}.pin-high{background:#a1bfd3}.pin-full{background:#d2a04e}.pin-missing{background:#858585}.map-cluster{display:flex!important;align-items:center;justify-content:center;background:#e0e9ee;border:2px solid #526e84;border-radius:50%;color:#1c3549;font:600 12px Arial, sans-serif;box-shadow:0 0 0 4px #ffffff90}.map-record{min-width:200px;font-family:Arial, sans-serif;font-size:12px}.map-record p{margin:6px 0!important}.map-record button{margin-top:8px;padding:7px 10px;border:1px solid #8295a4;background:#fff;border-radius:3px}.leaflet-container{font-family:Arial,sans-serif}.leaflet-control-attribution a{color:#254e71}.leaflet-control-zoom a{color:#222}#map-panel>.caption{margin-bottom:18px}

.rel-case-header{border-bottom:1px solid #ddd;background:#f7f7f5}.rel-case-header-inner{max-width:1160px;margin:auto;padding:12px 28px;display:flex;align-items:center;justify-content:space-between;gap:24px}.rel-case-brand{display:flex;align-items:center;gap:9px;text-decoration:none;color:#222;font-size:15px;font-weight:600;white-space:nowrap}.rel-case-brand img{display:block;flex-shrink:0}.rel-case-context{margin-left:6px;padding-left:15px;border-left:1px solid #d6d6d2;color:#666;font-size:12px;font-weight:400}.rel-case-header nav{display:flex;align-items:center;gap:24px;font-size:12px}.rel-case-header nav a{color:#444;text-decoration:none;white-space:nowrap}.rel-case-header nav a:hover{text-decoration:underline}.rel-case-header nav .rel-case-download{padding:7px 12px;border:1px solid #82909b;border-radius:3px;color:#263f53;background:#fff}.rel-case-header nav .rel-case-download:hover{background:#eef1f3;text-decoration:none}@media(max-width:700px){.rel-case-header-inner{flex-wrap:wrap;padding:12px 18px;gap:10px}.rel-case-header nav{width:100%;justify-content:space-between;gap:10px}.rel-case-header nav a{min-height:40px;display:inline-flex;align-items:center}.rel-case-context{font-size:11px}}

/* Keep the values and their calculated differences together in each property row. */
.column-note{font-size:10px;color:var(--muted);font-weight:400}#list-panel table{min-width:1020px;white-space:normal;table-layout:fixed}#list-panel th:first-child{width:27%}#list-panel th:nth-child(2){width:17%}#list-panel th:nth-child(3){width:21%}#list-panel th:nth-child(4){width:19%}#list-panel th:nth-child(5){width:16%}#list-panel .property-cell small{white-space:normal;max-width:300px}#list-panel td{vertical-align:top}#list-panel td small{line-height:1.6}.map-toolbar label{margin-left:auto;white-space:nowrap}.map-toolbar select{padding:6px;border:1px solid #bbb;background:white;border-radius:3px}.map-record{max-width:290px}.map-toolbar{flex-wrap:wrap}@media(max-width:700px){.map-toolbar label{margin-left:0}.map-toolbar select{max-width:210px}}

.case-study-intro{font-size:12px;line-height:1.6;color:var(--muted);margin:0 0 24px;padding:12px 16px;border:1px solid var(--line);border-radius:3px;background:#f7f7f5}.case-study-intro summary{cursor:pointer;font-weight:600;color:var(--ink)}.case-study-intro p{max-width:900px;margin:10px 0 0}