I vaguely recall that "The Donald" paid something like $5M for the "air" rights over some building, Tiffany's maybe, that
was in the line of view to Central Park from one of his buildings.
In other words, he paid for an encumbrance on the deed to that particular plot of land.
Again, there are ways to put a value on a view. But I doubt the tax assessor can do it. Maybe if similar properties, one with a view and the other without could be compared side by side? OK that may do it. But I would like several such compairsons before I had to pay a "view" tax.