Catalbasoglu: Why Is University Housing Tax-Exempt

Hacibey Catalbasoglu has published Why Is University Housing Tax-Exempt?, 99 New York University Law Review 1721 (2024). Here is the abstract:

In this Note, I challenge three dominant theories behind property tax exemptions for university housing—the “Quid-Pro-Quo,” “Sovereignty,” and, what I call, “Oxbridge” theories—and propose that only undergrad housing should be tax-exempt. My proposal would recognize the unique educational value of undergrad housing, help reduce town-gown tensions, and be easy to apply.

Lloyd Mayer