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Facts About New Hampshire Assessing & The "View Tax"

The portion of a sale that can be attributed to the view is determined via the extraction method. Simply put, this means that once basic land values and building values are determined, sales with views can then be analyzed by extracting the land and building value. The remainder of the sale price is then attributed to the view. With several sales you begin to develop a range of values for different views.

Views and vistas impact market value -- no one questions that fact!  The market sets the value ranges, but when assessors encounter a view of a magnitude not seen in any of the local sales data, they must still value the property in a fair and equitable manner, drawing from the sales data available and their experience.

THE CONTRIBUTORY VALUE OF VIEWS IS NOT MADE UP BY THE ASSESSOR!!! IT IS DRAWN FROM THE MARKET!!!

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