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DISCLAIMER:
The above correspondence has been copied to the Hampton selectmen, the Hampton state representatives, the Hampton state senator, the NH governor's office, the NH District 3 executive councilor, the NH department of revenue administration, the NH office of consumer affairs, and the NH attorney general's office.
STATEMENT OF FINDINGS REGARDING THE 2024 TOWN OF HAMPTON STATISTICAL REVALUATION COMPLETED BY MUNICIPAL RESOURCES (MRI)
IMMEDIATE NOTICE AND ACTION BY STATE OFFICIALS IS WARRANTED.
1. BREACH OF CONTRACT
2. NON-COMPLIANCE
3. VIOLATION OF ASSESSING OATH OF OFFICE
HISTORY
In the December 2023 MRI press release posted onto the town of Hampton website, MRI stated that in Phase One, Market Analysis and Valuation that “MRI will also use information from the Rockingham County Registry of Deeds and local real estate professionals.”
However, the response to the 12.3.24 public right-to-know (RTK) request stated NONE (local real estate professionals) were used.
The 2024 Statistical Revaluation Contract signed by the Town Manager on behalf of the Board of Selectmen July 31, 2023, agreed to the following:
- Section 2.2 Assessment of all Property – contractor shall appraise all taxable, tax-exempt, and non-taxable property.
How did this get accomplished with “225 interior reviews or reviews at the door?” Hampton has over 10,000 parcels of land.
- Section 2.3 Completion of Work – A USPAP Compliant Final Appraisal Report will be provided not later than 30 days after submission of the MS1 Form. The RTK request stated that this report is NOT due until 12.20.24.
How did property tax bills get finalized without the Final Appraisal Report generated by the Revaluation?
This seems to be a significant violation of NH RSA 75:7 - oath regarding "inventory for the purpose of assessing the foregoing taxes on all taxable property was appraised to the best of our knowledge and belief at its full value, in accordance with state appraisal standards."
How can the appraisal standards be known without the USPAP report being approved and finalized?
- Section 3.2 Property Record Cards – “Contractor shall prepare and individual property record card.”
Some property record cards appear to NOT be up-to-date and is why the RTK request asked that all Hampton property owners be mailed property card(s) for review.
At the 12.2.24 selectmen meeting it was stated by the town manager and chair that they were unsure as to whether the selectmen had the authority to waive interest on all property tax bills generated.
As a point of information, in 2020, the Town of Tamworth selectmen voted to “waive all property tax interest for those who cannot pay in time. Selectmen Mason said that Gov. Sununu left it up to towns to decide."
According to Selectwoman Hansen at the 12.9.24 public meeting, this was only allowed because of the pandemic.
However, RSA 76:16 states
"I. (a) Selectmen or assessors, for good cause shown, may abate any tax, including prior years' taxes, assessed by them or by their predecessors, including any portion of interest accrued"
The good cause in this case would be the apparent breach of contract by Municipal Resources. Why should individual taxpayers have to file an abatement when the breach is on MRI and the selectmen, as the lawful assessors?
MRI does consult work in 190 NH municipalities making this a potential statewide issue. No corner should be cut when it comes to valuing property for tax purposes.
The Hampton selectmen's argument is NOT good enough relief for taxpayers of Hampton.
Property tax bills have increased exorbitantly.
The town has gone from a tax warrant of $65 + million to $75 + million and according to the 12.3.24 RTK request responses, the breakdown of the $75 + million (town, local school, state school, and county) won't be available for public review until early March 2025. How can the selectmen, as assessors, confidently verify the $75 + million-dollar tax warrant without having the breakout readily available?
This seems to be another significant violation of NH RSA 75:7 - oath regarding "inventory for the purpose of assessing the foregoing taxes on all taxable property was appraised to the best of our knowledge and belief at its full value, in accordance with state appraisal standards.
Perhaps we should reiterate the value of constitutional valuations of property and roll back RSAs and admin rules to ensure compliance with Part 2 Article 6 of the NH Constitution.
UNTIL THEN AND IN SUMMARY, IT APPEARS THAT MRI AT THE VERY LEAST HAS BREACHED THEIR SIGNED CONTRACT WITH THE TOWN OF HAMPTON.
THE SELECTMEN IN APPROVING THE UNFINALIZED REVALUATION AND ACCEPTING THE BREACH OF CONTRACT BY MRI HAS VIOLATED THEIR ASSESSING OATH REGARDING "FOREGOING TAXES ON ALL TAXABLE PROPERTY."
TAXPAYERS OF HAMPTON ARE ASKING FOR ACCOUNTABILITY AND ACTION FROM THEIR STATE GOVERNMENT OFFICIALS REGARDING NON-COMPLIANCE AND BREACH OF CONTRACT BY MRI AND ASSESSING OATH VIOLATIONS BY HAMPTON SELECTMEN.
**12.10.24 MESSAGE FROM THE CONSUMER PROTECTION BUREAU, ATTORNEY GENERAL'S OFFICE
__________________
Thank you for contacting the Consumer Protection and Antitrust Bureau (“Bureau). The Bureau has received and reviewed your email. As law-enforcement agency, the Bureau enforces the Consumer Protection Act (CPA) an act which prohibits unfair or deceptive business practices. You can review NH RSA 358-A: https://www.gencourt.state.nh.us/rsa/html/xxxi/358-a/358-a-mrg.htm, for more information. The Bureau is not empowered by law to provide legal advice, conduct legal research, or represent private individuals.
Given the nature of your concerns, you may wish to contact the Board of Tax and Land Appeals at Governor Hugh J. Gallen State Office Park, Johnson Hall, 107 Pleasant Street, Concord, NH 03301-3834, phone: (603) 271-2578, or email: clerk@btla.nh.gov, or a private attorney to determine what remedies are available to you. You may also wish to contact:
Lawyer Referral Services – (603) 229-0002
603 Legal Aid (low income legal referral and advice) – (800) 639-5290 or (603) 224-3333
Lawline – (800) 868-1212 (Lawline is a service provided by the New Hampshire Bar Association whereby volunteer attorneys offer free legal information to the public. Lawline is available on the second Wednesday of the month, from 6:00 p.m. – 8:00 p.m.)
211 NH – 211 or https://www.211nh.org/ (211 NH is the connection for New Hampshire residents to the most up to date resources they need from specially trained Information and Referral Specialists. 211 NH is available 24 hours, 365 days a year. Multilingual assistance and TDD access is also available.)
New Hampshire Small Claims Court: https://www.courts.state.nh.us/.
Please call the Consumer Protection Hotline at (603) 271-3641, if you have additional questions.
Consumer Protection Bureau
Office of Attorney General
33 Capitol Street
Concord, NH 03301
Phone: 603.271.3672
Fax: 603.271.2110
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