Hampton, New Hampshire taxpayers' statement of findings and request to selectmen regarding 2024 property tax values.

December 9, 2024

HAMPTON, NEW HAMPSHIRE

STATEMENT OF FINDINGS REGARDING THE STATISTICAL REVALUATION COMPLETED BY MUNICIPAL RESOURCES (MRI)

1.  In the December 2023 press release posted onto the town 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

right-to-know (RTK) request stated NONE were used. http://hamptonnh.gov/documentcenter/view/6912 

2.  The 2024 Statistical Revaluation Contract 2024-MRI-Revaluation-Services Contract, https://www.hamptonnh.gov/DocumentCenter/View/8541/2024-MRI-Revaluation-Services-Contract signed by the Town Manager on behalf of the Board of Selectmen July 31, 2023 agrees 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 only “225 interior reviews or reviews at the door?”  

•  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 this? 

•  Section 2.3 – The revaluation will be considered satisfied and in its final form ONLY when “The DRA has completed its final monitoring report.”

Has this report been completed and reviewed by the Selectmen, as the assessors? If so, why is it not on town

website?

•  Section 3.2 Property Record Cards – “Contractor shall prepare and individual property record card.”

Some taxpayers have obtained their card and noticed that it was NOT up-to-date. 

3.  At the last 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.”

Also, RSA 76:16 states that the selectmen “may abate any tax, including any portion of interest accrued.” It seems the authority is there. 

REQUEST TO THE SELECTMEN

MRI appears to be in breach of their own contract with the Town. Non-compliance can result in significant consequences. As Hampton taxpayers, it is our right and duty to demand transparency and adherence to the townwide revaluation process.  

It seems the statistical update method is a convenient tool for increasing property taxes without ensuring fairness and accuracy mandated by our state constitution Part II Article 6. It also appears that MRI is not compliant with its own contract or press release.  

Tonight, taxpayers of Hampton request; 

1.  Until MRI becomes completely compliant with the Contract, we ask AGAIN that the selectmen

waive all interest on property tax bills due December 12, this Thursday.

2.  Until the finalization of the USPAP Compliant Final Appraisal report, due to the DRA by 12.20.24, has been posted to the town website for review, the selectmen, accept the first

installment amount for any Hampton property tax bill as the second installment amount without any interest or penalties being charged, and 

3.  According to their website, MRI does consult work in 190 NH municipalities. It is up to this board to please hold them to the terms of their own contract, not ONE Hampton taxpayer should suffer due to issues of Non-Compliance. We also ask this Board, as a body, reach out to ALL

Hampton state legislatures as well as the DRA regarding the information presented here tonight.

December 2, 2024 Right-to-Know Request to Hampton Selectmen

https://www.lapennaliberta.com/post/hampton-new-hampshire-reassessed-property-tax-values