 It would affect not just luxury properties but properties that are small and in poor repair, for which the view might not be a relevant attraction.Current use is a program in which New Hampshire properties are assessed at their current use (such as unproductive forest) rather than its "highest and best use" (such as a resort development).If a scenic view augments the property's highest and best use, while being irrelevant to its current use, this increases the value of putting the property in current use.