Employee benefits are routinely taxed differently. Health insurance, 401ks, some meals, etc.
Most likely, it'd be considered a "fringe benefit" and the employee would still have W2 / income taxes and withholdings on it. How municipalities would tax the property value depends entirely on how they choose to tax on-site housing (as it is technically both commercial and residential space).
Maintenance on the buildings would likely be partially deductible as operating expenses, no different than any other building operated by a landlord or business.
Most likely, it'd be considered a "fringe benefit" and the employee would still have W2 / income taxes and withholdings on it. How municipalities would tax the property value depends entirely on how they choose to tax on-site housing (as it is technically both commercial and residential space).
Maintenance on the buildings would likely be partially deductible as operating expenses, no different than any other building operated by a landlord or business.