You want a zoo? Join other zoophiles and buy one. If not enough people are willing to pay admission at a level that makes it a going concern economically, by what right do you impose the cost on others who don't like zoos? You say it's an amenity that adds to property values? Why stop there, then - why not impose taxes for pyramids, palaces and Piss-Christ works of "art?" In any event, higher property taxes lower property values more than your "amenity."