not exactly. the market drives property assessments. if a ocean view drives prices greater than an interior lot, then prices will go up.
RE: “not exactly”
I’m not sure how what you’re saying conflicts with what I’m saying. I said that you are assessed a value and are taxed on that value. That value, whether driven by the market, the assessor, etc. takes your view into account as part of that and you are then taxed, in part, on the view; a better view is going to result in a higher valuation, and a worse (relative) view a lesser one.