Well property taxes are based on property values... just like seaside property is worth more, I can see how some mountain property is worth more.
I'm sure the property is already assessed based on location like any other land.
If you cut down the trees next to your house and then suddenly have a "view" it shouldn't change your tax rate.
Floridas save our home ammendment looks better and better everyday
What if the owner is blind?
That is undeniable.
The problem is that when a property sells, the value is based on reality and assessment based on selling price justified. Preemptive assessment is a guess, subject to abuse (take that to the bank!) and not acceptable under any circumstances!
Can government truly accurately access the value of property that's not on the market to be sold?
Property tax is based on the PRODUCTIVITY (or potential) of a property. A view from a property may not be considered with the same value by different people. Aesthetics do help in consideration of property value, but is not the sole determining factor of the functionality of the property.
Now if the property is a resort or lodge, the aesthetics are priced into the value of the stay at the lodging. And as a commercial property, could be considered in property tax values because the property is considered commercial.
For residential property this tax is just wrong.
Potential abuses of a view tax could include sunlight exposure (potential for solar energy) among other things.
Creative taxes have to be squashed before precedent is set.