Harvard officials stated yesterday that they consider married student housing to be tax exempt, thus opposing squarely the views of city assessors.

"We feel at present married student housing is going to be taxed like any other property," said Thomas F. Gibson, chairman of the Cambridge Board of Assessment.

The conflict of opinion, which could ultimately be decided in court, affects major building projects at both Harvard and M.I.T.

Construction began recently on Harvard's 22 story married student complex, which will rise along the Charles just to the south of Dunster House. The structure will be ready for occupancy by the fall of 1964.

M.I.T. is constructing a five unit married student project further down Memorial Drive which should be completed late this summer.

Never Before Litigated

The tax status of married student housing has never been litigated in Massachusetts courts. Boston University began court action over a tax on their married student project, but the controversy was settled out of court. B.U. now makes payments to the City of Boston in lien of taxes.

The courts have long considered single student housing as academic property, and thus as tax exempt.

If the Board of Assessment officially maintains Gibson's position, assessing the married student projects and then rejecting appeals from the universities for abatement, the controversy could go to court.

However, since M.I.T.'s married student project will be completed more than a year before Harvard's, the decision to litigate would have to be made initially by M.I.T.

Suggests Half Payment

Harvard has made a public proposal to pay Cambridge 50 per cent of assessed value on the building in lien of taxes. In May, 1962, the Cambridge City Council gave unanimous consent to a resolution asking acceptance of the Harvard offer, However, the decision is up to the Board of Assessment.

assessment by the Board could be a percentage valuation of the sales pries of the property or it could be a set tax rate on 20 per cent of gross income from rents.