Fighting the View Tax

[SethCohn]

http://concordmonitor.com/apps/pbcs.dll/article?AID=/20050928/REPOSITORY/509280353/1001/NEWS01

State challenges 'view tax' refusal
Town refusing to update its valuations

By KATHARINE WEBSTER
The Associated Press
September 28. 2005 8:00AM

A state agency has ordered Orford to justify its decision to ignore a "view tax" added to the assessments for 129 properties in town and return to 1997 valuations instead.

Avitar Associates of New England, the company that performed the valuation, has decided to assign values to mountain, rural and water views. Last week, the Orford Board of Selectmen rejected Avitar's assessment.

The state Board of Tax and Land Appeals on Tuesday issued an order requiring the selectmen to appear at a hearing Oct. 17.

The order reminded them that towns must update their property valuations every five years and said the selectmen's decision "could result in properties being disproportionately assessed," a violation of the state constitution.

Meanwhile, a panel of legislators got an earful yesterday about hardships imposed by the view tax. Speakers at a subcommittee meeting of the House Municipal and County Government Committee also questioned the constitutionality of the tax and complained that assessors are not licensed or certified and do not follow a uniform set of standards.
   
Several speakers were farmers from the Connecticut River valley who said the view tax could make their taxes so high, soon no one would be able to afford to own agricultural land. Even though most of their land is in "current use" and taxed at a lower rate, the increase in taxes on the farmhouse can more than double their taxes overall, they said.

"There's not a farm in the state that doesn't have some type of view," said John Lynch, a farmer from Hill. "The assessors say, 'We're not assessing farmland. We're assessing the farmhouse.' On a family farm, it's all one unit and you're jeopardizing the farm itself."

He also said the tax was unconstitutional because it was not applied fairly and proportionately. He noted that it does not include spectacular views of urban areas, while other speakers noted that it does not apply to commercial property.

Orford tree farmer Tom Thomson was one of 100 people who signed a petition asking the town's selectmen to reject Avitar's assessment. He suggested capping the view tax at $30,000 for property with a "Wow!" view. He said there should be clear standards for determining the location of the view to be valued, such as the home's front door.

Otherwise, "we will see open space in New Hampshire change to urban sprawl overnight," hurting tourism and the economy, he said.

Selectman Paul Carreiro said he could not accept an assessment that violated the state constitution, because he believes the town cannot defend the valuations in court.

Executives from Avitar, of Chichester, did not speak at the hearing. Gary Roberge, Avitar's president, said later, "We'll see what happens at the hearing."

[tracysaboe]

They don't realize that this would encourage destruction of those "views" so they're not as pretty?

Tracy

[Russell Kanning]

We have a water view after it rains

[BillG]

This is nothing more than a further delienation of a land value tax which is the other half of the property tax you pay on your capital improvements (buildings).

One violates liberty while the other enhances it.

[Lloyd Danforth]

Good for Oxford!

[Michael Fisher]

This is nothing more than a further delienation of a land value tax which is the other half of the property tax you pay on your capital improvements (buildings).

One violates liberty while the other enhances it.

Uh oh, it's a green!

Run for your lives!   

[Dreepa]

This is nothing more than a further delienation of a land value tax which is the other half of the property tax you pay on your capital improvements (buildings).

One violates liberty while the other enhances it.

Uh oh, it's a green!

Run for your lives!? ?

Careful -- I am semi-green....not the party  I just like the environment.

[Dreepa]

We have a water view after it rains

I have a nice sized puddle in my driveway....
and I can see the fairgrounds from my house.... there go my taxes!!

Also it seems that everywhere in NH has nice views.

[Lex]

We have a water view after it rains

Just hope the assessors don't come on a rainy day...

[Michael Fisher]

Careful -- I am semi-green....not the party? I just like the environment.

It's cool you're an environmentalist.?
Unfortunately, I've never seen a "green" actually leave his chair to help the environment, so I completely avoid that label.



See... I may have actually left my chair for a couple of seconds there.? ?

[Pat K]

If you are blind do you still have to pay the view tax ?

[Kat Kanning]

LOL!

[Pat McCotter]

Good for Oxford!

That's Orford, Lloyd. 

[Pat McCotter]

I can see the Capitol dome from quite a few areas of Concord. Is this view taxed?

There are city ordinance sections pertaining to buildings blocking the view of the dome. The building going in on Souith Main St was almost derailed because folks thought it would block the view of the dome from northbound I-93.

Concord Ordinance

28-2-2 Zoning Districts Established.

(b)? ? ?Purposes of the Established Districts. The Base Districts are established for the purposes so stated hereinafter. A statement of purpose for each Overlay District is included in Article 28-3, Overlay Districts, of this ordinance.

(10)? ? ?The Central Business Performance (CBP) District is established to encompass the traditional downtowns of Concord and Penacook, incorporating a wide range of uses including retail, restaurant, service, entertainment, cultural, lodging, office, governmental, and high density residential uses as well as mixed use developments. The majority of uses are housed within architecturally significant 19th century structures in a pedestrian-oriented area, with little or no on-site parking, and parking is generally provided in structures and on the street. New buildings and additions to existing buildings in downtown Concord shall be designed in such a manner as to not obstruct views of the State House Dome.

(12)? ? ?The Opportunity Corridor Performance (OCP) District is established for the economic redevelopment of under utilized urban properties located between downtown Concord's Central Business Performance (CBP) District and Interstate 93, as well as in other former brownfield locations in the City. The range of permissible uses, including retail, restaurant, service, and office, are intended to reinforce, but not compete with the CBP District as a retail, office, and government center. High density residential uses may be allowed immediately adjacent to the CBP Districts in downtown Concord and Penacook. Development design standards for buildings and signs in the District should improve the visual character of the City as seen from the highway, provide an inviting entryway to the City's historic downtowns, and incorporate screening for adjacent neighborhoods. New buildings and additions to existing buildings in the OCP District adjacent to downtown Concord shall be designed in such a manner as to not obstruct views of the State House Dome.

[Pat McCotter]

And, like the article stated briefly, some folks really like city skylines. These views should also be taxed.

WAIT A MINUTE! WHAT AM I SAYING?! LESS TAX - NOT MORE!

Sorry, I lost control for a minute.