PRESS RELEASE Hampton’s Tax Revolt: Taxpayers Challenge a System of Unequal Assessments and Government Delay.

Hampton Taxpayers Challenge Property-Valuation Practices and Seek Due Process

ARE NEW HAMPSHIRE PROPERTY TAXES THE NEW TEA TAX?

HAMPTON, N.H. — October 25, 2026 — Hampton taxpayers are challenging the Town’s property-valuation and taxation practices, arguing that the 2024 statistical revaluation produced unequal and disproportionate tax burdens.

The taxpayers contend that Hampton lacked the lawful valuation foundation required before imposing taxes and that the issue is systemic—not merely an individual request for a tax abatement. They argue that correcting one property’s assessment would not address alleged disparities affecting taxpayers throughout the town.

The dispute is currently connected to Barnes-Player v. Town of Hampton, including Superior Court Case No. 218-2025-CV-01009 and New Hampshire Supreme Court Case No. 2026-0170. The Superior Court dismissed the taxpayers’ claims without resolving what they describe as the threshold question: whether Hampton lawfully imposed taxes using the challenged valuation process. The taxpayers have asked the Supreme Court to reverse the dismissal and remand the matter for consideration of that issue.

The taxpayers also point to a March 17, 2026, order from the New Hampshire Board of Tax and Land Appeals requiring Hampton to complete a full revaluation by the 2028 tax year. The order followed concerns regarding Hampton’s assessment practices, including the town’s failure to complete a comprehensive measure and list of properties for more than 20 years. The taxpayers further cite Hampton’s assessment-review results—42% in 2023, compared with 95% in 2018—as evidence that additional scrutiny is warranted.

The taxpayers estimate that Hampton property taxes for 2024, 2025, and 2026 totaled approximately $226.8 million. They assert that the 2024 revaluation produced regressive results, placing a comparatively greater burden on lower-valued properties. They reference the Board’s ratio-study findings, which noted “some regressive tendencies.”

At issue is the distinction between a comprehensive full revaluation and a statistical revaluation. The taxpayers argue that administrative rules cannot replace or reduce statutory requirements established by the New Hampshire Legislature, including the requirement that taxable property be assessed at its full and true value.

Taxpayers also challenge the characterization of property-tax assessments as taxation of unrealized gains. The taxpayers maintain that estimated market values based on statistical models do not represent realized income and that assessment practices must comply with constitutional requirements for uniform and proportional taxation.

“These issues are not limited to one property or one tax bill,” said Mitchell Vexler, who has supported broader taxpayer review of appraisal records, public-finance documents, and government procedures. “The public deserves a clear answer about how valuations are calculated, whether the required procedures were followed, and who is accountable when those procedures are challenged.”

The taxpayers are seeking:

• Judicial review of the Town’s valuation authority and procedures;

• A determination of whether the 2024 revaluation complied with applicable law;

• Transparency regarding appraisal data, contracts, methodologies, and public-finance records;

• Equal and proportional taxation; and

• Effective relief for taxpayers affected by any unlawful or defective assessment practices.

The taxpayers emphasize that their allegations remain disputed and are matters for the courts and relevant government agencies to determine. Supporting records include court filings, assessment-review documents, Board of Tax and Land Appeals orders, statutes, administrative rules, appraisal records, and public-records requests.

TAXATION WITHOUT REPRESENTATION BY ANY GOVERNMENT ENTITY.

1776 STYLE

Media and Records Contact

Regina Barnes-Player, the NH Muckraker on behalf of American taxpayers.

Supporting documentation and mathematical analyses are available upon request.