We prove that the universal lattices -the groups G = SL d (R) where R = Z[x1, . . . , x k ], have property τ for d ≥ 3. This provides the first example of linear groups with τ which do not come from arithmetic groups. We also give a lower bound for the τ -constant with respect to the natural generating set of G. Our methods are based on bounded elementary generation of the finite congruence images of G, a generalization of a result by Dennis and Stein on K2 of some finite commutative rings and a relative property T of (SL2(R) ⋉ R 2 , R 2 ).