In the studies that broke down their O&M cost, we found that there was a large variability in "Taxes and Insurance" reported by sources, varying from 0% (i.e. omitted) to 2%. GETEM assumes a value of 0.75% while NETL assumes a value of 2%. While the property tax and insurance paid by any operator can certainly vary based on any number of factors, it is conservative to assume a higher number.