20% to full time employees after 90 days of employment. Additional done on a property by property basis but anything above 20% I'd a taxable fringe benefit they are taxed on. Courtesy officers will receive a 1099 and discounts vary based on property budget but most are 100%
30% per employee apt - yet each community has a max # of employee apts with a discount not to exceed 3% of total rented apts, depending on the community, i.e. lease up or not