A Plainfield resident successfully appealed his property tax assessment last week in a Sullivan County Superior Court.
The appeal is notable because the resident challenged the assessment's value of his panoramic view.
The firm that assessed that view performs valuations in about half the communities in New Hampshire.
And the case could lead to more court challenges from taxpayers in some of these other communities.
New Hampshire Public Radio's David Darman has more.
Brian Wilder took his case to court after he tried and failed to lower his property tax bill on 175 acres he owns in Plainfield.
From his house, he can enjoy an expansive view of Mt. Ascustney in Vermont.
Wilder is an attorney in Lebanon and he argued his own case in Sullivan County Superior Court.
He told the court his land wasn't worth the town's assessed value of 601,000 dollars.
the bulk of my taxes is associated with the view. my house was assessed for, i believe its 178, its a modest house. so, the bulk that i'm paying is probably, or definitely attributable to the view. and i want to say as a result of that view, i want to say as a result of that view, and i haven't run the numbers, its just a guestimate, but the view..costed me about 4 thousand dollars a year.
Plainfield officials say every landhold in town was assessed the same way, using one model.
Under the model, the Wilder land was judged to be six times more valuable than similar land that had a minimal view.
Steve Halleran is Plainfield's Town Administrator.
He says Wilder's valuation is a result of the fact that he enjoys a view that spans 270 degrees....75 percent of a full circle.
our sales indicate that people pay significantly more for large acreages and properties with views. and in the case of views, the wider the view, the higher the multiplier would likely be.
Avitar Associates of New England, based in Chichester, calculated Plainfield's assessments.
The firm handles assessments in more than 100 New Hampshire communities.
Gary Roberge is Avitar's chief executive officer.
He says he's been assessing properties for 20 years, and his model reflects his knowledge of what properties might sell for on the open market.
Roberge says the judge's decision in the Wilder case undermined his expertise.
my concern is that, you know, what do you do if what this judge said was even remotely accurate, in my opinion, it isn't. he's not even on base, he wasn't at the same trial i was at, would mean that if i go into a town and all the sales we have are ranches, then i can't make a determination that a larger home, or a three story home, has a greater value, because i don't have a sale in that town to prove it.
Plainfield selectmen could decide to appeal the court ruling when they meet next week.
But Avitar's work has also led to protests in other communities in the state.
There have been complaints about the company's view components in Cornish, and most recently in Berlin.
Most of the complaints in Berlin are aimed at the terrific rise in value of residential properties.
Much of that rise is attributable to the prices attained in recent sales in the city.
But a few homeowners are also upset that their places were assessed for a view.
Debbie Foss and her husband own a house on Upper Portland Street, which they purchased in 2003.
we have the same view as everybody in town. its the one mountain you can see from no matter where you stand in town. its not any different. its not like we have a special view of the mountain and somebody from Main street doesn't have the same view. its all the same.
Foss says she's appealed the reassessed value of her home to the city.
Several homeowners in other communities where Avitar has reassessed property have also appealed to their local authorities, or to the New Hampshire Board of Tax and Land Appeals.
The state board is the last level of appeal before a case might head to court.
Should cases get that far, the Wilder case could serve as a useful guidepost.
