Taxes/Assessment Questions from the Public
Will our 2026 October tax be based on 2023 assessments or 2024?
As of now, 2026 will be based on the 2024 assessment value.
How do we know how much we will be getting back or credited?
Take your 2023 assessment value, divide it by 1,000, and times it by a tax rate of $18.95. (A)
Is there a formula to see if we have overpaid?
If (A) above is less than what you paid in 2024, then you overpaid. If (A) is more than what you paid in 2024, then you underpaid.
When will this correction assessment be completed?
No later than for the 2028 tax year, per the 3.17.26 Board of Tax & Land Appeals (BTLA) Order.
https://mm.nh.gov/files/uploads/btla/decisions/31316-25raorder31726.pdf
What properties will be reassessed?
The 2028 full revaluation requires revisiting all neighborhood delineations, land value modifiers including site indices, condition and view factors, condominium codes and factors, and the creation of new land and building assessment models.
Who is doing new assessment?
Has not been decided yet, Selectmen have put the contract for one out to bid.
How can we trust the new assessment will be done correctly?
We cannot, must have some form of citizen due diligence when the time comes. Taxpayers will be looking for a proportionality test for application fairness between residences.
Will buildings and land be surveyed and reassessed for square footage?
Per the 3.17.26 BTLA Order for reassessment, “a full measure and list of all properties, no later than for the 2028 tax year. The 2028 full revaluation requires revisiting all neighborhood delineations, land value modifiers including site indices, condition and view factors, condominium codes and factors, and the creation of new land and building assessment models.”
https://mm.nh.gov/files/uploads/btla/decisions/31316-25raorder31726.pdf
Does Hampton have a spending problem?
Short answer, YES. Per taxpayer review, supported by mathematical proof, the town backed into the assessment values needed to cover its expenses.
Will we be reimbursed for previous tax years’ overtures?
This was requested and denied as part of taxpayer requested relief in original complaint to the Governor and the Rockingham Superior Court. Due to the lawsuit, taxpayers next steps cannot be publicized at this time.
How many taxpayers overpaid / underpaid re: 2024 taxes
Take your 2023 assessment value, divide it by 1,000, and times it by a tax rate of $18.95. (A) If (A) above is less than what you paid in 2024, then you overpaid. If (A) is more than what you paid in 2024, then you underpaid.
Will taxpayers have to pay for the correction in another way?
The best way to correct the disproportional assessments and taxing would be to rescind the 2024 revaluation and revert ALL town properties back to their 2023 assessed values and adjust the tax rate and property tax bills, as appropriate.
Does the select board have knowledge to do property assessing correctly?
As of now, it seems the short answer is NO. From the 3.17.26 BTLA Order on the town “In making this Reassessment Order, the board considered the Town’s lack of prospective reassessment plans, the lack of written response to the 2023 ARR, and the fact the Town did not accept MRI’s recommendation to complete the 2024 reassessment a year earlier.
https://mm.nh.gov/files/uploads/btla/decisions/31316-25raorder31726.pdf
In 2018, the town received a 95% rating. In 2023, that score plummeted to 42%. That’s not a minor dip — that’s a collapse.
https://www.lapennaliberta.com/post/the-town-of-hampton-from-95-to-42-who-let-the-property-tax-system-crash-and-burn
The New Hampshire Board of Tax and Land Appeals (BTLA) has formally concluded that the Town’s assessing system is fundamentally failing, citing a 2023 Assessing Review Report score of just 42% — the lowest in the state.
https://www.lapennaliberta.com/post/failure-measured-accountability-ordered-plaintiffs-proven-right-full-revaluation-ordered-o
Who pays for the reassessment process?
Hampton taxpayers
Is there any upcoming tax relief for seniors besides community action?
Any senior 65 or older can determine if they are eligible for an elderly property tax exemption at Document Center • Hampton, NH • Civic Engage
https://hamptonnh.gov/DocumentCenter/Index/25
Will there be a cap on how much taxes can go up every year on seniors?
Something like that would have to become law at the statehouse and then the town would have to vote to accept it at town meeting. Right now, there is NO statewide cap.
Will there be a cap on how much taxes can go up every year on non seniors?
Something like that would have to become law at the statehouse and then the town would have to vote to accept it at town meeting. Right now, there is NO statewide cap.
What determines tax hikes What caused the taxes to go up so high in one year?
Spending, increases in spending causes the tax rate to go up. Increases to an individual’s property’s assessment can also increase the property tax bill, especially if it is not comparable to other assessments increases for its property type.
Why are property taxes going up so high so fast?
Spending without accountability by town & state officials and not well read voters.
Who did the reassessment?
Municipal Resources, Inc.
Did the assessors comply with the proper process?
NO
Per the 3.17.26 BTLA Order, “The Town has not completed a systematic inspection process in more than 20 years. Instead, the Town has relied upon a process of reviewing some properties when they sell and when a building permit is obtained in order to maintain assessment equity. The board concludes the Town’s existing processes are inadequate”
https://mm.nh.gov/files/uploads/btla/decisions/31316-25raorder31726.pdf
1. HAMPTON TAXPAYERS ARGUE THE ABOVE FINDINGS OF THE BTLA PROVE VIOLATIONS TO
NH RSA 75:7 ASSESSING OATH OF OFFICE – SELECTMEN ARE THE TOWN ASSESSORS Statute reads “appraised to the best of our knowledge and belief at its full value, in accordance with state appraisal standards.”
NH RSA 75:8-a Five-Year Valuation Statute reads “The assessors and/or selectmen shall reappraise all real estate within the municipality so that the assessments are at full and true value at least as often as every”
NH CONST. PART II [Art.] 6. [Valuation and Taxation.]
The public charges of government, or any part thereof, may be raised by taxation upon polls, estates, and other classes of property, including franchises and property when passing by will or inheritance; 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.
NH CONST. PART II [Art.] 84. [Oath of Civil Officers.]
I, do solemnly swear, that I will bear faith and true allegiance to the United States of America and the state of New Hampshire, and will support the constitution thereof. So help me God. I, do solemnly and sincerely swear and affirm that I will faithfully and impartially discharge and perform all duties incumbent on me as …, according to the best of my abilities, agreeably to the rules and regulations of this constitution and laws of the state of New Hampshire. So help me God
How often does the town get reevaluated or reassessed?
Per the 3.17.26 BTLA Order, “The Town has not completed a systematic inspection process in more than 20 years. Instead, the Town has relied upon a process of reviewing some properties when they sell and when a building permit is obtained in order to maintain assessment equity. The board concludes the Town’s existing processes are inadequate”
https://mm.nh.gov/files/uploads/btla/decisions/31316-25raorder31726.pdf
What and who decides the budget for the upcoming year?
Starts with the department heads and town manager, then the selectmen, then budget committee for presentation at town meeting.
Are taxes raised by number of warrant articles passed in March 2026 elections? Yes, but also from previous years. At times appropriated funds may not get spent How many warrant articles were passed in March 2026 elections?
37 out of 39
What added tax amount will be added due to March 2026 elections?
In 2026, approximately $41.1 million was added from the 2026 town warrant, $32.6 million was added from the SAU 90 school warrant, and $16 million was added from the SAU 21 school warrant.
How do taxpayers keep added taxes at a minimum each year?
Show up to town meeting and VOTE NO, outnumber the people who ALWAYS show up and are mostly from or related to the local government and/or schools. CLEAN UP TOWN ELECTIONS AND RUN REAL CONSERVATIVES for office.
How can our annual budget get lowered?
Cut spending, charge more in user fees (use it, pay it – schools, sewer, trash…), put less or nothing into a property tax.
How will this affect taxes going forward?
Any court decision will affect property tax calculations going forward, we do not know how yet. The order of a complete measure and list will be tedious for the town and maybe taxpayers, however, it is how it should have been done to begin with. Right is not always easy or cheap. Constitutionality matters.
Denied Locally. Confirmed Officially – WHEN A STATE BOARD CONFIRMED HAMPTON TAXPAYERS WERE RIGHT
https://www.lapennaliberta.com/post/denied-locally-confirmed-officially
State Statutes can NEVER TRUMP constitutional LAW. The property tax scam in New Hampshire
https://www.lapennaliberta.com/post/the-property-tax-scam-in-new-hampshire
THE PROPERTY TAX SCHEME HITS NEW HAMPSHIRE – What Whistleblowers Are Exposing Nationally Is Now Before the NH Supreme Court.
https://www.lapennaliberta.com/post/the-property-tax-ponzi-national-scheme-now-challenged-in-new-hampshire-s-highest-court
TAXED ON MONEY YOU NEVER MADE – Property tax, the modern day taxation without representation
“Everything was stolen and rigged to drain the wealth out of the American people.” •PRESIDENT TRUMP 2.24.2026
https://www.lapennaliberta.com/post/trump-2026-state-of-the-union-the-american-dream-of-owning-a-single-family-home
How can we trust this process going forward?
We cannot trust any process without accountability and transparency by those “in charge”
How can voters know all warrant articles’ costs prior to and on voting sheets?
Connect with the Hampton Taxpayer Group.
Is it voters that determine tax hikes each year?
No, it lies with the selectmen and the town manager, selectmen can easily pay-down more of the property tax burden with the millions in unspent monies, move to have unspent monies properly re appropriated. Instead, the selectmen and other elected town boards just continue to add money articles hoping that the majority of the 3,000 people that show up to the town vote will be either from or connected to the government and/or the schools and vote ‘YES’,
What is the percentage breakdown for where our taxes go each year?
FOR 2024:
Municipal – 36%
School (local) – 49%
School (state) – 9%
County – 5%
Hampton Beach Village District – 1%
What happens to unspent tax money each year?
Appropriations either get fully or partially spent; unspent monies go to the Unassigned Fund Balance (UFB) – a surplus of tax dollars.
Why doesn’t unused raised taxes go back to the taxpayers?
Sometimes it does, either the selectmen and/or the school board can determine whether or not to give unspent money at the end of the year back to the taxpayers. At times, the selectmen may offset a potential increase to the municipal portion of the tax rate using the unspent tax dollars in the Unassigned Fund Balance (UFB) – a surplus of tax dollars.
With each new added warrant article, can we not remove a prior one?
That is not how it works. All warrant articles are individual; they get accepted or rejected at town meeting. Appropriations either get fully or partially spent; unspent monies go to the Unassigned Fund Balance (UFB) – a surplus of tax dollars.
How this process was done Can this be done in other NH towns?
Yes
Is there a step by step process to do this in other towns?
First step is to determine who performs the reassessments in your town and city, when was the last one, and what type of reassessment was it?
What professional background is needed for leaders for other towns?
Diligence is needed
Where did all your start up needed documents come from?
Right-to-know requests to both the town and the Department of Revenue (DRA). DRA is responsible to set the tax rate after all necessary documentation regarding assessed values, expenditures, and revenues has been submitted by the town/city
What actually happened? Is there a brief synopsis on what actually sparked this movement?
Upset taxpayers and a clearly faulty revaluation process by the town
Hampton, NH & The 2024 Revaluation Scam
https://www.lapennaliberta.com/post/hampton-nh-the-2024-revaluation-scam
Is there a brief synopsis on what actually happened?
The town board of assessors are not doing their job and have violated their oaths of office. From the 3.17.26 BTLA Order on the town, “The 2016, 2019, or 2024 reassessments have not separately or collectively encapsulated all the property listing and market data investigation and analysis that is required in a full revaluation for the board to conclude they constitute, or are a substitute for, a complete reassessment. The Town reportedly started a cyclical inspection process in 2008 but was unable to complete it.”
Is there a brief synopsis on the steps taken to bring the select board to court?
Much of what was found and reported in the BTLA 3.17.26 Order on the town was communicated to the selectmen via public comment by Hampton taxpayers, they were ignored. After a formal complaint to the governor and state leaders, taxpayers decided to take it to county court where they once again where dismissed.
What was the path to and results of the January 2026 court date?
The results were that the Rockingham County Superior court would not address the constitutionality of either the 2024 reassessment nor the ideology that taxing someone on an unrealized market gain is an ok idea. Taxpayers have appealed the Superior Court decision to New Hampshire’s highest court, the Supreme Court.
Is there a synopsis of what has happened since the January 2026 court date?
The case is on appeal to the NH Supreme Court and taxpayers recently received notice from the clerk of the court, that the Supreme Court will be requesting a copy of the January 2026 Superior Court transcript. This means the appeal is moving forward.