Student-housing developer seeks $9M in tax breaks for $83M project at Muir Woods Buffalo News (NY) $83.3 million student-housing development at Muir Woods in Amherst says it needs nearly $9 million in tax breaks to make the project financially viable. The Austin, Texas-based real estate developer, Aspen Heights Partners, also is seeking an unusual property-tax arrangement to support the project, which includes nearly $5 million in infrastructure improvements for roads and utilities that it says go beyond the basic development. Aspen is planning to construct a residential complex of cottage and townhouse-style units on a 46-acre site, aimed at students at University at Buffalo. It's ultimately designed to accommodate as many as 1,800 students.