Married Student Units May Be Taxed By City

Married student housing at Harvard and M.I.T. will be subject to full taxation by the City of Cambridge, Thomas F. Gibson, chairman of the Cambridge Board of Assessment, said yesterday.

"We have stated to Harvard and M.I.T. that we feel at present it is going to be taxed like any other property," said Gibson.

Married student housing would thus be differentiated from housing for single students, which is considered academic property and is not subject to taxation by the City.

The current position of the Board of Assessment would affect the 18- to 20-story apartment building complex for married students which is in its initial stage of construction on the Charles River site about a block below Dunster House.

In May of 1962, the Cambridge City Council gave unanimous consent to a resolution requesting the City Manager to arrange for Harvard and M.I.T. to pay taxes, or an amount of at least 50 per cent in lieu of taxes, on married student housing.

However, when contacted yesterday, Gibson said that the housing is to be considered "fully taxable unless the situation changes." He did not elaborate on what sort of change would be required. Gibson added that "there is some talk of payments in lieu of taxes."

M.I.T., which is constructing a five unit married student project on Memorial Drive, has been discussing taxation policy with the Board of Assessment, but according to Joseph Snyder, treasurer of M.I.T., the school "has not been told that our project is to be taxed."

Harvard, in May, 1962, adopted the policy that the University would consider the needs of the city in its plans for the Married Students Complex. At that time, the University considered paying an annual sum in lieu of taxes because children of married couples would use Cambridge schools and facilities.

If either Harvard or M.I.T. now refused to accept the full taxation policy, they could appeal to the Appellate Tax Board and to County Courts, Gibson said.