Administrators at Harvard Real Estate, which manages properties for the University, received pay hikes last year of up to $17,000, according to state tax forms filed recently with the attorney general's division of public charities.

The salary of HRE President Sally Zeckhauser Jumped from $48,637 TO $65,500, Treasurer S. Michael Hawe's pay increased from $38,480 to $49,940; Vice President Robert Silverman earned $31,800 in fiscal year 1980 and $49,300 in fiscal year 1981.

A spokesman for the University said yesterday that in some cases the increases re-suited from expended job responsibilities, in one case from special bonuses, and in another instance from past payment for current and future services.

A leader of the Harvard Tenants Union, Mike Turk, called the salary hikes " astounding," and asserted that the funds might have been better spent by "bringing another building up to code."

Turk said that while HRE officials have in the past blamed a lack of attention to apartment repairs on serious fiscal constraints, the salary increases "reveal how hollow those claims are."

"It seems a classic case of suggesting belt-tightening to those who can least afford it and an extended boat of generousity to those who least need it," he said.

Zeckhauser, for instance, received only $23,823 in fiscal year 1979 Since then her salary has more than doubled.

Silverman received only $19,000 in 1979 and Hawe earned only $7020 that year.

The most recent tax disclosures also show a payment of $3847 for "real estate consulting" to Emfin. Inc., a firm run by a member of HRE's Board of directors, Edward M. Strasser.

HRE's fiscal 1980 tax statement, signed under penalty of perjury, had failed to note the connection between Emfin. Strasser and HRE by indicating that HRE had paid compensation to a "related party."

Daniel Steiner '54, general counsel to the University, last April called that failure an "oversight," and Harvard officials subsequently filed an amendment to the tax forms with the attorney general's office.

The most recent tax statement includes an explanation of the payment to Strasser as a related party. And Public Relations Director David Rosen said recently that the fiscal 1981 payment to Emfin was "the last and final" compensation to the firm from HRE.

"Emfin is no longer retained by HRE," Rosen said, adding that there is no more money owed by HRE to Emfin and "no immediate need" for the kinds of consulting services that the firm provides.

HRE had paid $25.079 in 1979 and $17.426 in 1980 to Emfin.

Zeckhauser said last April that Strasser's two roles as consultant and board member had been "mentioned" internally as a possible "conflict of interest...but never really decided on."