One aspect of this discussion that has not been been discussed, and that is the property that has been inherited by not one but many descendants. The option of selling is not an option, too many agendas among multiple age and earnings groups precludes this. Taking out a home equity loan to pay taxes also precludes this option. When the tax and upkeep exceeds the level that one could rent, the multiple owners who are at the same economic level could sell the property but hence the problem. Some don't mind paying $3K a year for 2 weeks in June just because of the "memories that the summer homestead evokes", others could rent a decent place for $3K in July/August. The problem isn't that simple as selling or "get a loan".

If NH isn't concerned with retaining its early summer residents (late 1800's), then continue to make it impossible to for them to survive. BTW, for the most part we have a greater respect for the lake and its environ then most McMansion owners today, because we were told by our grand and great grand parents what the lake used to be. We're trying to live up to the expectations of our heritage, are you (NH legislature)?