Great Barrington, Massachusetts, is contemplating the taxation of the Bard College at Simon’s Rock campus, which closed in May 2025 due to declining enrollment. The 275-acre property has been tax-exempt as it is classified as an educational nonprofit. During a recent joint meeting of the Select Board and Planning Board, town officials discussed how imposing taxes could motivate the college to expedite the sale of the campus, which was last assessed at $63 million. Although the current valuation is outdated, the town Assessor, Emily Schillings, indicated that determining the updated value would require considerable time. As the fiscal year budget deadline approaches on July 1, the boards acknowledged that immediate taxation is unlikely but have communicated that future taxation is possible. In response to the closure, Great Barrington has also passed a zoning proposal to allow for diverse uses of the campus, including multi-unit housing and assisted living facilities. The campus is being marketed by JLL Commercial Real Estate, with indications of significant interest from potential buyers.