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Hampton’s 2024 Revaluation Was Rigged—New Evidence Proves Some Paid More and Some Paid Less
- NH Muckraker
- 21 hours ago
- 2 min read
PLAINTIFFS’ DECEMBER 24, 2025, MOTION TO SUBMIT NEWLY AVAILABLE EVIDENCE CONFIRMS 2024 HAMPTON REVALUATION WAS SYSTEMICALLY UNFAIR, REGRESSIVE, AND UNCONSTITUTIONAL.
Plaintiffs move to submit newly available evidence that decisively confirms what Hampton taxpayers warned from the outset: the Town’s 2024 statistical revaluation was fundamentally flawed, constitutionally suspect, and economically punitive to lower-valued property owners.
The April 2, 2025, Board of Tax and Land Appeals (BTLA) hearing and its subsequent December 11, 2025, Supplemental Order expose systemic failures in Hampton’s assessment practices. The BTLA expressly found regressive tendencies—lower-valued homes assessed at a higher percentage of market value while higher-valued homes were assessed at a lower percentage—producing an unequal and unjust tax burden that violates constitutional requirements of uniformity and proportionality.
The BTLA confirmed that Hampton abandoned required “measure and list” inspections, relying instead on sales data and building permits—methods the Board found incomplete, misleading, and unreliable. Properties that did not sell or pull permits were left untouched for years, resulting in stale, inaccurate, and inconsistent data. The Town’s own contractor’s testimony was directly contradicted by nationally recognized appraisal standards, which mandate periodic physical inspections to ensure accuracy and fairness.
Further, the BTLA determined that the Town’s claims regarding sales analysis, time adjustments, and inventory accuracy were misleading or outright incorrect. Numerous properties were never properly measured or inventoried, despite contractual and statutory requirements. These failures were not isolated errors—they were systemic and town-wide.
With only 4.3% of single-family homes used as sales benchmarks, over 95% of Hampton properties were estimated, not independently verified. This statistical guesswork produced regressive taxation, forcing owners of modest homes to subsidize owners of higher-valued properties—an outcome the BTLA itself deemed unacceptable.
Independent evidence reinforces these findings. Plaintiffs submit two spreadsheets analyzing 220 single-family homes using finalized 2025 tax rates. The data irrefutably proves disproportionate assessments and unequal taxation persist into 2025, confirming the revaluation’s defects were neither corrected nor cured.
The Town’s stated goal of pushing all properties to market value, regardless of proportional impact, directly contradicts accepted standards of property tax fairness and further demonstrates a willful disregard for constitutional equity.
In the BTLA’s own words, Hampton’s process is “insufficient to maintain a database that is accurate, current, consistent, and complete.”
Plaintiffs submit this newly available evidence to conclusively establish that the 2024 statistical revaluation was neither equal nor fair—and that the resulting taxation violates both the United States Constitution and the New Hampshire Constitution.
