There is no such thing as a view tax!  New Hampshire has a property tax system that is based on the market value of each property in the taxing jurisdiction (with the exception of current use properties).

Market value consists of all features and aspects of the property that contribute to value.  Location, views, waterfront and topography affect land value as much as size, quality and number of bedrooms and bathrooms affect building value. All must be considered, analyzed and valued in accordance with market trends and systematically applied to all properties in town.

View has always been a part of market value, but 20 years ago the contributory value of views ranged from $5,000 to $50,000 and today we have seen the contributory value of views range from $5,000 to $250,000!  That is quite a change and as more and more buyers come in from out-of-state urban areas, with money to appreciate the views of rural New Hampshire and the willingness to spend it, the values in small towns of middle to northern New Hampshire have climbed dramatically, especially those with views.

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