N.H. tree farmer turns evil eye on 'view tax'

ORFORD, N.H. --Tree farmer Tom Thomson is kindling out-of-state interest in his fight against New Hampshire's "view tax."

Thomson, of Orford, was the guest speaker Wednesday morning at the offices of Americans for Tax Reform, a Washington lobby. He later spoke at a private luncheon for policymakers and congressional staffers at the Heritage Foundation, a conservative think tank.

R.J. Smith, an environmental scholar affiliated with the Competitive Enterprise Institute, attended both talks and said the audiences were flabbergasted at the concept of taxing properties based on their views.

"The view tax by its very nature, it's completely arbitrary, capricious," Smith said. "This is now suddenly on the radar screen" for conservative groups. "I think they will be watching carefully what happens in New Hampshire and whether this spreads to other New England states."

Orford, a hilly town on the Connecticut River, was rocked last year by a townwide property reappraisal that sharply increased taxes on properties with excellent views.

Thomson said the value of the Mount Cube farm where he was raised rose by $100,000 based on the view.

Though assessors may consider a "view factor" in tax assessments, there is no "view tax" as such. State officials say assessments have always reflected intangibles that make properties more desirable, such as being on the water or having a breathtaking view. Not doing so would be unfair to other property owners, they say.

Thomson, son of the late Gov. Meldrim Thomson, was appointed to the state Assessing Standards Board in March. He said the board has been unwilling to set clear standards for, and limits on, valuing views.

Board Chairwoman Betsy Patten said new regulations will address Thomson's concerns, including one requiring market research to justify view valuations.

"We have required a lot more documentation and transparency," she said. "What (assessors) have to be able to do is back up and justify every portion of the assessment."

Thomson said that's not enough. He is collecting signatures on petitions to do away with the view tax and urging critics to attend forums being held by the board. One is scheduled for Nov. 9 in Lancaster.

"If enough people get out and express their views, then the board should change," Thomson said.

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Information from: Lebanon Valley News, http://www.vnews.com