In New Hampshire, town assessors are beginning to treat view amenities as a separate line adjustment. The idea is that if a property has a value premium because to its views, it is taxed over above other properties. In some markets, the view adjustment is a separate line item [Washington Post]
The concept here is that the overall value must be accurately reflected. It appears that the view amenity was not fully accounted for and it was significant enough for the state to itemize the adjustment which was the subject of the recent complaints.