Providing College Housing-- Human Resources must be notified before a newly hired member of the faculty or professional staff is offered rent-free housing. Unless living on campus is a bona-fide requirement and necessity of the position, the value of rent-free College housing must be considered as taxable income to the employee. It is important that Human Resources be consulted before rent-free housing is provided to any employee, to assure proper taxes are withheld.
Campus Housing—Newly hired staff members generally may not be offered campus housing, either on a rent-free or rent-paying basis. Only staff who are required, based on their job duties, to live on or close to campus may be offered campus housing. Such situations must be reviewed in advance with the Director or Associate Director, Human Resources, because of the possible income tax implications.