Agent-relative reasons are an important feature of any nonconsequentialist moral theory. Many authors think that they cannot be accommodated within a value-first theory that understands all value as agent-neutral. In this paper, I offer a novel explanation of agent-relative reasons that accommodates them fully within an agent-neutral value-first view. I argue that agent-relative reasons are to be understood in terms of second-order value responses: when an agent acts on an agent-relative reason, she responds appropriately to the agent-neutral value of her (...) own appropriate response to some agent-neutral value. This view helps reconcile important elements of deontology and consequentialism. (shrink)