What it means: The purpose of this fund is to maintain the town forest (aka White’s Lane or Twelve Share – a collection of parcels between Barbour Road and the North Hampton town line that is overseen by the Town’s Conservation Commision), which has been set aside for passive recreation such as hiking, biking, walking, and hunting. Activities to be covered under the requested funding are development of trails including signage, removal of downed limbs, and control of invasive species.

Those in favor say: Like any recreational area, regular maintenance is required to maintain the accessibility of this asset now and for future use.

Those opposed say: No one spoke against this Article at the Deliberative Session.

Fiscal impact: Cost per $1,000 valuation is $0.004. A household valued at $400,000 would see $1.60 incorporated into the tax bill for 2024.

What it means: Located on Barbour Road, the Victory Garden was established in 1992 and is overseen by the Conservation Commission. There are approximately 50 plots, 15×20 feet each. Interested gardeners lease the lots from the Town. Those fees are used to maintain the space on a regular basis. Gardeners are responsible for their own supplies. There is currently a waitlist of over 20 people, and the average wait time is 4-5 years. This project would convert unused space adjacent to the current gardens (also owned by the Town) into additional plots to accommodate more gardeners.

Those in favor say: This is a valuable resource for the Town, as evidenced by the long waitlist. It is a great way for people to be outdoors and to be in a community with other gardeners.

Those opposed say: No one spoke against this Article at Deliberative Session.

Fiscal impact: Cost per $1,000 valuation is $0.003. A household valued at $400,000 would see a tax increase of $1.20 for 2024.

What it means: In Hampton, we have real estate tax exemptions that are granted to lower-income older residents to assist with their tax burden, to allow them to remain in their homes. The way it works is the amounts referenced in the chart below are taken off the assessed value of the home prior to calculating the taxes for that property. There are net income and net asset limitations, since the program is meant to help those in need. The net income test includes but is not limited to Social Security, pension payments and IRA distributions.

For perspective, in 2022 (the most recent year published by the state of NH as of this writing), exemptions reduced the Town’s taxable valuation by roughly $30 Million, of which the elderly exemption represents 90%.  This was equivalent to about $430,000 in tax expense that was redistributed to other taxpayers.

The Article as revised at Deliberative Session indicates that if Article 29 passes, Article 33 (a petitioned Warrant Article) would be null and void.  That is because the two articles deal with the same topic, with  different qualifying income and asset limitations.  They could not both be enacted.  Below is a chart that compares the two proposals:

Those in favor say: Hampton will have a regularly scheduled revaluation of property values this year. If the value of the exemptions are not raised, some people who would otherwise qualify for the exemption would be excluded and could be in danger of losing their homes if the increased real estate taxes could not be paid.

Those opposed say: There was no voiced disagreement with the intent of this Article, but there was a lot of discussion about the appropriate new levels to use. The dollar amounts shown for Article 29 are the ones agreed to at Deliberative Session.

Fiscal impact: There is no direct tax impact, but to the degree that this Article, if approved, reduces the taxable base, it will mean that other mostly younger taxpayers will pick up the difference.

What it means: This Article has the same wording as Article 29, but applies to people with disabilities. It concerns the amount of assessed value that is subtracted from the property valuation before calculating taxes owed for people who meet the criteria. For these purposes, a person is considered “disabled” if he or she meets the criteria for disability that are used under Title II or Title XVI of the federal Social Security Act.

For perspective, in 2022 (the most recent year published by the state of NH as of this writing) exemptions reduced the Town’s taxable Valuation by roughly $30 Million, of which the exemption for people with disabilities represents about 8% or $38,000 redistributed.

Fiscal impact: There is no direct tax impact, but to the degree that this Article, if approved, reduces the taxable base, it will mean that other taxpayers will pick up the difference.