State it all you want. Repeat it, type it in all caps. You continue to miss the point.
Facts are what, exactly? Values are what, exactly? Conclusions based on beliefs. Remove the belief, change the fact/value.
Why not take mathematics, probably the most unassailable bastion of fact. You must begin with a belief: there exists an additive identity, 0, such that a+0=a for all a. You must believe in the existence before the rest of mathematics can follow. Using the beliefs associated with real numbers, there are no imaginary numbers. In real number mathematics there is no square root of -1. But, include different beliefs, and you can get even roots of negative numbers.
Beginning with some beliefs, you don't even get 2+2=4. Perfectly legitimate, and useful mathematics. Now where are the facts?
Let me ask you this question: does 2+2 = "virtue"? Does "virtue" = 4? I'm starting to believe that libertarianism is a product of stupidity, not intelligence.
If you get the time, look up the fact-value problem.