The View Tax is Getting a Thumping

Angry NH property owners call it an unfair “view tax.”

State and local assessment officials call it a necessary “view influence factor surcharge.”

Whatever it's called, residents across the state are up in arms over a tax that’s been steadily woven into the fabric of property assessment values over the last several years.

Lancaster resident David Ezyk moved to North Country three years ago.

He says his 2003 revaluation infuriated him with its “view surcharge”:

“75% of what they came up with for an acre of developed land within the town of Lancaster. And that was 75% of $35,000.” :10

Ezyck says other Lancaster residents were shocked to see that their taxes had suddenly doubled in many cases.

So the former marine began to “rally the troups” to protest this tax – on the grounds that a “view” is too subjective a factor to measure.

However, Department of Revenue Administration (DRA) and Assessing Standards Board (ASB) Officials disagree.

They’ve been holding public forums across the state this month…with the most recent in Manchester: :30

(bring up ambi sound of hearing) :04

Dozens of residents from across the state turned out to express concern, anger, and even fear about this “view surcharge.”

But Manchester Board of Assessors member, Steve Hamilton says everyone should pay property taxes based on the value of their property: :10

“And that should include all of the factors. If there’s a view of the property that increases that value, then that should be taken into account. It would not be proper if they were adding a surcharge on top of that market value. But as long as it’s captured within that market value, that’s the proper thing.” :16

However, opponents contend that the view surcharge does amount to an additional tax on top of that market value tax.

Hamilton says, currently in Manchester, there are actually far more properties affected by a “negative view factor.”

But he acknowledges, that could change in the future…

For examply views of the restored Millyard…or Amoskeag Falls, could eventually increase a property’s value:

“We have a few properties that we’re keeping a close eye on…because we want to understand if the market is reacting to that…” :06

Robert Elwell has, for the last five years, lived on 20 acres of a former dairy farm in Lancaster with views of Mount Cabot. He says, so far he hasn’t been hit with a view tax, but he worries it could happen at any time: :10

“I’m the last person to deny that those views add to the value of my property; they certainly do. To me, the value that’s added to that view is between buyer and seller. And it is not the state’s purview to come in and add a premium on that view.” :14

Elwell was among the nearly 200 people who turned out in Lancaster for the first forums held by the state Assessing Standards Board.

Board Chair Betsy Patten, also a Carroll County State Representative, says, while she appreciates peoples’ concerns, she says appraisers are only following state law.

“The view component is a portion of the valuation of your home and of your property, and everything that goes along with it. Whether you have road frontage, whether you have a paved driveway or a swimming pool…all of those factors are taken into consideration.

And Guy Pattel, with the Dept. of Revenue Administration says it’s all based on market value…which is derived from sales: :04

“So…it’s up to those assessors to analyze sales that took place in that community…and try to break those down and figure out what the view added to particular pieces of property.” :11

But David Ezyk and others don't trust that the companies that do the appraisals always comply with the rules.

But Betsy Patten and Guy Pattel insist there are set formulas being followed to determine “view factor.”

And they add - if property owners feel they've been overtaxed, they always have the right to apply for an abatement.

SOQ