When to report FMV of church owned property for minister

by Dale Morrow
(Saint Louis, MO USA)

We have a new minister joining our staff. The plan is for he and his wife to use dual living space - their primary home and a church owned property - until primary home sells and new home is purchased. Their primary home is about three hours away from our church.

Do we need to report fair market rental value on his W2 for the time they are in the church owned property?