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UNFAIR PROPERTY TAXES AND ASSESSMENTS IN NEW HAMPSHIRE
- NH Muckraker
- 25 minutes ago
- 2 min read
WHAT WAS FOUND IN HAMPTON AFTER THE RESULTS OF THE 2024 STATISTICAL REVALUATION, A BOARD OF TAX AND LAND APPEALS HEARING AND A LOT OF TAXPAYERS' HARD WORK.
Allegations and Legal Claims
Constitutional Violations: The Town of Hampton, its assessors, the NH Legislature, Secretary of State, and Attorney General are violating the U.S. Constitution (1st, 5th, 14th, and 16th Amendments) and NH Constitution (Articles 1, 2, 12, 28, 38 Part I, and 5, 6 Part II).
Taxation on Unrealized Gains: The town’s property tax system taxes property based on "unrealized gains," i.e., increased property values not yet realized through sale, in violation of the 16th Amendment.
Civil Conspiracy & Fraud: The defendants have conspired to create inflated, inaccurate assessments and ignoring the legal requirements of fair taxation, amounting to fraud and potentially violating RICO statutes.
Systemic Assessment and Equalization Failures:
Outsourced Assessing Without Full Inspection:
Assessing duties have been outsourced to MRI.
No current Measure & List (M&L) contract exists; last one (2008–2010) was only partially completed.
Failure to Conduct Full Revaluations:
NH Constitution requires revaluation every 5 years; Hampton has not conducted a full revaluation since at least 2008.
This violates both state law and best practices recommended by appraisal professionals.
Inaccurate and Incomplete Property Data:
Many property field cards are outdated and contain incorrect information, some dating back to the 1990s or earlier.
Changes to assessed values and depreciation codes were made in 2024 without documentation.
Disproportionate Burden on Beach Area Properties:
Statistical revaluations disproportionately affected beach properties due to higher sales activity, while other neighborhoods saw little to no reassessment.
This has resulted in beach properties bearing an unfair share of increased taxes.
Unsegregated Land Value for Condominiums:
Land value is not separated from building value in condo assessments, leading to inconsistent depreciation application and potentially non-uniform taxation.
Market Value Manipulation:
The town relies on "market value" determined by limited data (e.g., recent sales and permits), which skews assessments.
Market appreciation not resulting from sale is treated as income for taxation, in violation of the principle that tax should be based on realized gains.
Flawed Equalization and Ratio Studies:
DRA uses inconsistent and unverifiable methods for equalizing property values across towns.
These inconsistencies distort tax burdens and violate requirements for uniform and proportional taxation.
Case Law Support – Sirrell v. State of New Hampshire:
Highlights systemic flaws in NH's tax equalization system and underscores the necessity of:
Regular and full revaluations,
Reliable, updated property data,
Uniform assessment standards statewide.
Impact and Outcome:
In 2024, Hampton raised an additional $8.8 million in local taxes.
This tax increase was imposed in a non-uniform, inequitable, and constitutionally defective manner, especially impacting certain neighborhoods more than others.
ARE THE PROPERTY TAXES FAIR IN YOUR NEW HAMPSHIRE CITY OR TOWN?
