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Hampton Tax Revolt: Taxpayers Take Unconstitutional Property Taxes to Court
- NH Muckraker
- 4 hours ago
- 3 min read
The people of Hampton have had enough. After years of being crushed under skyrocketing property taxes, a group of taxpayers has filed a complaint in Superior Court—and their case exposes the ugly truth: Hampton’s property tax system is not only unfair, it’s unconstitutional.
Here’s the scandal in plain English: property taxes in Hampton are disproportional and unequal. Assessments aren’t uniform across the board, meaning some taxpayers are punished while others get a sweetheart deal. That’s a direct violation of the New Hampshire Constitution, which guarantees fairness in taxation.
But it gets worse. The State of New Hampshire itself is running afoul of federal law. Why? Because they’re taxing based on unrealized gains—the so-called “market value” of your home, as if you had sold it—even though you haven’t. Congress has already made it crystal clear: the federal government (and by extension the states) can only tax income. Your house isn’t income. It’s your home. Taxing imaginary paper gains is nothing less than theft.
And yet—when these facts were presented not only to the Superior Court, but also handed directly to Attorney General John Formella (AYOT) and Hampton’s Board of Selectmen, what did they do? They looked the other way. They ignored it. They sided with the broken system that bleeds families dry instead of standing with the taxpayers who fund the very town they’re supposed to serve.
Let’s ask the obvious questions:
Why are Hampton families being forced to bankroll government on unconstitutional grounds?
How long will state and local officials keep ignoring their oath to uphold the law?
And when will Granite Staters finally rise up and demand the end of this sham?
This case is about more than Hampton—it’s about every New Hampshire homeowner. If the courts uphold the current scam, it sets the precedent that government can tax your home like it’s income—even if you never sell it. That’s taxation without realization. That’s taxation without representation. That’s tyranny.
“Live Free or Die” isn’t just a motto—it’s the line in the sand. Taxpayers in Hampton are drawing that line right now. The question is: will the rest of New Hampshire stand with them?
Receipts: Proof the System is Rigged
This isn’t just opinion—it’s backed up by law and court fights:
NH Constitution Requires Fair Taxes: New Hampshire’s Constitution says property taxes must be proportional and equal. Even the Department of Revenue Administration admits that assessments must be uniform to be constitutional. Yet in Hampton, taxpayers have shown property values are wildly disproportionate, violating this very principle.
The SWEPT Battle (2025): Just this summer, the NH Supreme Court upheld the statewide property tax (SWEPT). The majority tried to claim it’s “uniform,” but even Justice James Bassett dissented, blasting the system for being unfair in practice. Translation? Even the state’s own top judges admit New Hampshire’s tax scheme punishes some towns while protecting others.
Federal Law on “Unrealized Gains”: In Moore v. United States (2024), the U.S. Supreme Court opened a major debate over taxing income that was never actually realized. While the majority allowed one narrow tax, Justices Thomas and Gorsuch warned that taxing unrealized gains—phantom wealth you don’t have in your pocket—is unconstitutional. That’s exactly what NH does when it taxes your home as if you sold it.
Ignored by the Powers That Be: This complaint was put directly in front of Hampton’s Select Board and Attorney General John Formella—and they shrugged it off. Instead of standing with taxpayers, they chose to protect a system built on unconstitutional assessments and phantom income.
Bottom line: Granite Staters aren’t imagining things. The receipts prove it—New Hampshire’s property tax system is broken, unconstitutional, and ripe for revolt.
💥 Action Step: Support the taxpayers taking this fight to court. Show up at hearings. Confront your local officials. Tell the Select Board, the AG, and every bureaucrat in Concord: Stop taxing unrealized gains. Stop breaking the law. Stop robbing New Hampshire families.
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