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Regarding the upcoming Hampton, NH townwide revaluation; it was recently stated at a public Hampton Board of a Selectmen meeting that a full revaluation and a statistical update were in essence the same. That statement made by both current board members and the town assessor, (employee of Municipal Resources Inc. Municipal Consulting Services for New England municipalities and school districts. (mrigov.com)) is false.
The NH Department of Revenue Chapter 7 Revaluations defines Four General Types of revaluation activities: A full revaluation, a partial revaluation, a cyclical revaluation, and a statistic update.
A full revaluation would be just that, a complete on-site review of town parcels of land, starting over again, anew, to include “all municipal properties.”
A statistical update will merely ensure that everyone's property tax bills will be going up, an easy way for the local and state government to make taxpayers pay more based on the currently inflated market
During the last Hampton statistical update of the town back in 2019, a north beach resident's value of their condo increased by $200,000 based mostly of sales of properties of their type and around them. That is paying the tax rate (however low) another 200 times.
The last full revaluation in this town was well over ten years ago, and I would argue with all the development and expansion, Hampton does not resemble itself enough for ANY type of update to be sufficient or complete.
Now, where does it outline in the NH State Constitution that an assessed value of a property is to be based on current market conditions? Remember, there is no Department of Revenue Administration (DRA) rule or guideline that may Trump the NH State Constitution.
Part II [Art.] 6. [Valuation and Taxation.]
“And there shall be a valuation of the estates within the state taken anew once in every five years, at least, and as much oftener as the general court shall order.” State Constitution - Form of Government | NH.gov
Definition of estate
“One's property, both real and personal, vested, and contingent, especially as disposed of in a will.”
Definition of anew
“Over again; another time; in a new form; afresh.”
Part II [Art.] 90. [Existing Laws Continued if Not Repugnant.]
”All the laws which have heretofore been adopted, used, and approved, in the Province, colony, or State of New Hampshire, and usually practiced on in the Courts of Law, shall remain and be in full force, until altered and repealed by the Legislature; such parts thereof only excepted, as are repugnant to the rights and liberties contained in this Constitution: Provided that nothing herein contained, when compared with the twenty-third article in the Bill of Rights, shall be construed to affect the laws already made respecting the persons, or estates of absentees.” State Constitution - Oaths and Subscriptions Exclusion from Offices, Etc. | NH.gov
The DRA is a state government created department and shall uphold; NOT contradict the NH State Constitution.
Therefore, the town SHALL perform "a valuation off the estates anew once every five years" as defined by the NH State Constitution. As there is no caveat mentioned regarding statistical updates, included within the NH State Constitution, any results received by such statistical updates should not be considered by Hampton taxpayers. ANY Hampton taxpayer should refuse to pay ANY increase there may be to their property tax bill going forward.
