Per order of the New Hampshire Supreme Court, aggrieved taxpayers have filed a brief on April 30, 2026, it is summarized below.
This case isn’t about routine tax complaints—it’s a direct challenge to whether the Town of Hampton, New Hampshire had any legal authority to tax its residents in the first place. The appellants argue the Town imposed 2024 property taxes without meeting the most basic legal requirements for a valid valuation—no complete inspections, unreliable or outdated data, and a flawed mass appraisal process. Instead of confronting that head-on, the lower court brushed past it, recasting the case as a standard reassessment and tax abatement dispute. That maneuver allowed the court to dismiss everything on technicalities—deadlines and procedural rules—without ever answering the central question: were these taxes lawful at all?
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