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It would make more sense for the so-called "non-profit" universities to pay property taxes.
I totally agree with Sheila. Every piece of property should be taxed, regardless of the occupant. That would certainly change the tax base for the city of Providence with Brown owning half the East Side.
Assuming this is a "city" tax as stated for services provided by the city, it would be more logical for all "out-of-city" students to be subject to the tax.
The amount proposed per student is minimal and is not enough to deter students from attending our universities. Students use city services and have an obligation to pay something in return for the services that they receive.