Such a view, however, is not free for many New Hampshire residents. In the past few years, the value of views has been included as a distinct part of property values; the price of views has often reached several thousand dollars in taxes.
The distinct evaluation of views, which used to be included only as a hidden factor in land value, has angered some New Hampshire residents, who find fault in the subjectivity of the evaluation.
"Clearly the view adds to the value of the property, but how much is very difficult to determine. The whole thing is so damn subjective," Winchester, NH resident John Frado said after his property was assessed with a $70,000 view. Frado brought his complaints to court, where the local judge acknowledged the subjectivity of his assessment and ordered the reduction of his assessment. The case is currently under appeal.
According to Lawrence Kelly, Dartmouth's associate director of real estate, the view factor has had the deepest impact on communities that rely heavily on property taxes.
Hanover, however, has enough of a commerce tax base to relieve tax pressure on properties, Kelly said. The town's moderate property taxes, in the face of rapidly growing property values, have kept the burden of the view feature to a minimum.
Dartmouth's athletic, academic and administrative buildings are exempt from property taxes, but its dorms and dining halls are only partially exempt and its rental housing and other real estate are not at all exempt, Kelly said. Even with the exemptions, Kelly said, the College pays the town of Hanover over three million dollars each year in property taxes.
The views from the College's properties are a negligible part of this figure, he said.
Nearby towns, however, are not so fortunate. One such town is rural Orford, whose Board of Selectman are involved in a suit to reject the town's new assessment by Avitar Associates of New England, which they feel was inappropriately high.
Avitar, a company that has assessed state properties for fifteen years, evaluates views based on factors including obstacles, features, width and depth. According to Avitar President Gary Roberge, Avitar compares these criteria with land sales across different markets to assign values to different types of views.
Roberge said that Avitar's market models allow assessors roughly to predict the market value of particular views, although he acknowledged that market models can be incomplete, allowing some subjectivity to enter assessments.
"When you don't have sales for every aspect of the view then you have to draw on your experience in similar areas," Roberge said.
Roberge claimed that not much has changed in terms New Hampshire property assessment methods, pointing to the significant role that view has always played in sales.
"We have considered view for the past 15 years. Properties with views always sell for more than those without. That's never been a question," Roberge said.
