What's your opinion?  Consider the following scenario: 

You are the assessor in Anyford, NH. You have reviewed and analyzed numerous sales, both with and without views, and developed the following facts: 

1. Vacant land sales without a view indicated a buildable site value of $65,000.   

2. Comparable lots with a view similar to View A pictured below were selling for $80,000, indicating a view contributory value of $15,000. 

View A. Contributory Value of $15,000:

3. Other comparable lots with a view similar to View B were selling for $95,000. Indicating a view contributory value of $30,000. 

View B. Contributory Value of $30,000.

4. Still, other comparable lots with a view similar to View C were selling for $125,000. Indicating a view contributory value of $60,000.

View C. Contributory Value of $60,000. 

5. Given the sales data, what is the contributory value of View D pictured below?

View D. What is the Contributory Value?

The highest view sale indicated a contributory value of $60,000. This view is clearly better so what is the contributory value of this view?

In a similar case, we determined the value to be 50% better than highest view sale, for a contributory value of $90,000. Having no sales data even close to this view, our job as assessors still requires us to determine an equitable assessment. 

In an appeal to Superior Court, the judge decided that lacking any comparable sales, it should be assessed at the next closest sale despite the view being considerably better.  Was that fair?  What would you have done?  Neither Avitar nor the town thought it was right and appealed.  The Supreme Court reversed the lower court's decision and upheld the original assessment.

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