Minn. Stat. § 272.011: STATE-OWNED PROPERTY USED FOR HOUSING OFFICERS OR EMPLOYEES.

Notwithstanding the provisions of section 272.02 or any other law to the contrary, any real property or portion thereof owned by the state and under the control of the state or any department, agency or institution thereof and regularly utilized as living accommodations for any officer or employee of the state or any department, agency or institution thereof shall be subject to assessment and taxation on the same basis as privately owned property of a like nature.