The term "view tax" refers to a property tax imposed on residential properties that have a desirable view, particularly in New Hampshire. This tax was introduced by the New Hampshire State Legislature in 2006. The intention behind the view tax is to increase the property tax rate for homeowners whose properties offer scenic vistas, such as those located near beaches or mountains.
View tax is primarily relevant in property law and taxation. It is applied to residential properties that benefit from attractive views, which can enhance their market value. Homeowners may need to file specific forms to assess or contest the view tax. Users can find legal templates for property tax issues on platforms like US Legal Forms, which can assist in managing these matters effectively.
Here are a couple of examples of abatement:
For instance, a homeowner with a property overlooking a beautiful beach may be subject to a higher property tax rate than a similar home located inland without such a view. This additional tax is intended to reflect the increased value of the property due to its scenic location.
Examples of state differences (not exhaustive):
| State | View Tax Application |
|---|---|
| New Hampshire | Imposes view tax on properties with scenic views. |
| California | No specific view tax; property taxes based on assessed value. |
This is not a complete list. State laws vary and users should consult local rules for specific guidance.
If you own a property that may be subject to view tax, consider the following steps:
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