A second grand jury has been empaneled in New York in an investigation about former President Donald Trump and his business, two people familiar with the matter told NBC News.

A first grand jury served its six-month term, and now a new group of grand jurors will sit, the sources said, stressing that the development is a procedural action.

Trump has not been charged with any crime.

The investigation is being led by the Manhattan District Attorney Cy Vance and New York Attorney General Letitia James.

The new grand jury could hear testimony about the valuation of Trump’s properties and accounting and taxes tied to them, one of the sources familiar with the matter said.

The first grand jury heard evidence that led to the indictment of Trump Organization chief financial officer Allen Weisselberg on a separate alleged tax scheme in July. Weisselberg has pleaded not guilty.

The sources said that a second grand jury being empaneled was a procedural action and there has been no change to any on any potential subjects of the investigation or other aspects of it.

Grand juries have a time limit, and there was always going to be a second grand jury empaneled once the first’s time had expired, the sources said.