create table t (id int, year int, value int);
insert into t values (1, 2022, 10), (1, 2020, 5), (2, 2019, 10), (2, 2021, 4), (3, 2018, 2), (3, 2017, 10);
with row_numbers as (
select
*,
row_number() over (partition by value order by year desc) rn
from t
) select id, year, value from row_numbers where rn = 1;