New Hampshire does not have a special statewide tax for properties with a scenic view. However, local tax officials may judge that a property with a scenic view is worth more money, which results in a bigger property tax bill.
How a view impacts a property tax bill
In New Hampshire, towns and cities are responsible for deciding how much a property is worth for tax purposes.
That appraisal considers the size of the property, features such as a garage, the quality of the neighborhood, and so on.
Since a home’s location impacts how much it is worth to homebuyers, a scenic view may increase the home’s value in the eyes of the tax official. If a property with a scenic view gets a higher appraisal, the property owner will have a higher tax bill. However, there is no special tax specifically for properties with scenic views. All property owners pay the same statewide property tax rate.
Legislators try to cut views from tax assessments
Legislators have tried several times to pass a state law that would exclude the value of a scenic view from any property appraisal for tax purposes.
Most recently, in 2009 Rep. Karen Hutchinson sponsored HB 298 to exclude scenic views from tax assessments.
None of the bills passed.
Arguments around scenic views and taxes
Supporters of including scenic views in property values argue that scenic views increase the value of a home, so they should always be included in an appraisal. Ignoring views would essentially give a tax break to wealthy residents who can afford scenic views.
Opponents of including scenic views in property values argue that the added value of a view is too subjective. Homeowners shouldn’t have to pay more in taxes because they have a window overlooking a farm or they live in the mountains.