When do we need to use a dot prefix when doing lit attribute property assignments?

The lit documentation has the following example showing how to set attribute values:

<!-- attribute values -->
<div label=${label}></div>
<button ?disabled=${isDisabled}>Click me!</button>
<input .value=${currentValue}>
<button @click=${this.handleClick()}>

So in the above example label is set without a dot prefix, but value uses a dot prefix (.value).

When do we need to include a dot . prefix. Is it only for value property assignments?