 Some municipalities have used an explicit "view tax" since 2003, itemizing the view from a property as a separate line item with a dollar amount.But the New Hampshire Assessing Standards Board has held that the view is merely one factor in determining the fair market value of a property; as a property with a nicer view will command a higher market price, an assessor should consider the view, like any other desirable amenity.This implies that a "view tax" would be at least an implicit component of all property taxes in New Hampshire.