HAMPTON NOTICE AND COMPLAINT TO GOVERNOR KELLY AYOTTE

Town of Hampton property taxes raised has increased $14.7 million since 2019. The town's share of New Hampshire property tax in 2024 was $74,7 million. Property taxes raised have increased by $12,8 million since 2022, an $8.8 million increase was recognized in 2024 alone!

",,,this makes the taxation disproportional."

https://rumble.com/v6ux6jl-truth-bomb-tuesday-6.17.25.html

Based on taxpayer review of property field cards available on the town of Hampton website, taxpayer analysis of all streets within the town, and the recent April 2, 2025, BTLA hearing against the town, the following has been found.

1. The town of Hampton has outsourced all assessing functions.   Municipal Resources (MRI) was contracted for both the 2024 standard ongoing assessing services and a statistical revaluation.  MRI has NOT been contracted for a Measure & List (M&L).  The town currently does not have a M&L contract or M&L procedures in place.

2. The last M&L was started in 2008-2010 and approximately 40-60% of the town was completed, included main beach properties, per Ed Tinker, MRI chief assessor for Hampton.  This leaves 40-60 % not completed, 

3. The town reviewed certain beach / ocean boulevard properties and their sales in the 2019 statistical revaluation.  The town reviewed certain beach / ocean boulevard properties and their sales in the 2024 statistical revaluation.  Statistical revaluations only inspect sales and building permits issued during a two-year period.  Since beach area, including ocean boulevard properties tend to sell more than other town neighborhoods, data from statistical revaluations added to the fact that some properties have not been inspected at all because there was no sale or building permit, unfair tax burdens are placed on the certain beach area properties, “Market Values are being used as a basis from which to charge a tax which is Taxation on Unrealized Gains.” – violation of the 16th amendment.

4. 2024 assessed values on some property field cards were changed without documentation,

5. Some properties’ depreciation codes were changed during the 2024 statistical revaluation without documentation,

6. Some property field card data was found to be inaccurate.  Some properties had not been inspected or have any activity since the 1990’s or earlier, It appears, from the statistical revaluation process that property field cards are outdated. 

7. Residential condominiums do not have land property tax segregated.  MRI attests that a land value in proportionately included in the buildings/improvements portion.  Taxpayers attest that land and buildings have two different depreciation rates (land does not typically depreciate).  Land property tax is not proportional throughout Hampton,

8. Out of 201 “Qualified Sales” used in the 2024 Statistical Revaluation for the town of Hampton, many of beach area property sales are significantly over assessed compared to what they sold for, and

9. Due to the high demand and low supply of “beach area” properties, acceptance of distance from the beach has grown, but it has grown at DIFFERENT intervals throughout different town neighborhoods, this makes the taxation disproportional.  Neighborhood streets going east to west have paid in more to the increase in in town and local school spending than other neighborhood streets.  This is based on the market demand and the fact that physical inspections only occur if a property has been sold, issued a building permit, or the property owner has allowed an assessor or building inspector into the property.  Assessments are spread across the taxing district based on already determined budgets, a fraudulent process.    “Finally, the evidence showed that the DRA uses no set procedures in its ratio study and in its equalization process. The DRA uses different ratios to equalize different towns, it uses different sales samples and sample sizes in its ratio study across towns, and it does not verify the data of property assessments across towns.” – Sirrell v, NH.

LAPENNA LETTER TO AYOTTE 6.5.25.pdf

Download PDF • 261KB

1. Read the notice and complaint to Governor Ayotte regarding property taxation.

2. Note the following

 - paragraph one, page one notices those found to have violated their oath of office (violations to the 1st, 5th, 14th, and 16th amendments to the US Constitution, and Part 1 Articles 1, 2, 12, 28, 38 and Part 2 Articles 5 and 6 of the NH Constitution.)

3. The findings regarding data review and research is on pages 4 -5.

4. All findings are based on taxpayer review of property field cards available on the town of Hampton website, taxpayer analysis of all streets within the town, and the recent April 2, 2025, BTLA hearing against the town.

5. The relief sought on page 7. Relief includes the demand for a refund to all "overpaid" taxes back to those who made the overpayment.

6. Sign and attest to the letter on page 9 if you agree. Sign by printing page 9 and signing. Attempt to get other signers

   
   

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