Property values
Woodsy is right, the view tax and water front tax are not separate taxes but rolled into the property tax because properties with a view or waterfront cost more.
I recently sold a condo in Samoset and to set the sell price we looked at recent sales. Samoset has over a hundred condos, some are near the water, and some have water views. So a unit far away from the water, with a no view, might be sell for and be taxed at $275K, the same size unit with a view of the water will be valued and taxed at $325K. A water front unit will cost more like $450K. So you could say there is a waterfront tax and a view tax.
But a three bedroom unit will be 25% more value and tax than a two bedroom, so do we have a bedroom tax? An end unit costs more than a middle unit, so now we have an end unit tax. A clean unit commands a better price than a worn out place, so now we have a cleanliness tax.
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