"Bruce Grecke There are many reasons for Tiny Houses, but within the context of your question, it has to do with skirting the issue of minimum house size in most municipal codes. To avoid the conflict, by building on a trailer these Tiny Houses are legally considered recreational vehicles. There will be a time, when governmental entities will approach the issue of Tiny Houses, in an attempt to glean more taxes, and the battle will have to be waged. Until that time, keeping a low profile is the best strategy, by not placing the Tiny Home where adjacent property owners might object.
Zoning defines setbacks, for each individual property, in terms of location, building footprint, and purpose. The key here is how the structure is attached to the ground. If a structure is not attached by way of a foundation, and it is within the setback lines, only the rules surrounding R.V. storage apply. The only other issue is how particular zoning regulations handle the issue of habitation of a space.
Anthony: If a structure is “fixed” to the property, it becomes a taxable improvement. If it is “portable”, it is not an improvement to the property and does not become a part of the real estate tax base."
source: http://tinyhousetalk.com/nate-and-jens-tiny-house/
Zoning defines setbacks, for each individual property, in terms of location, building footprint, and purpose. The key here is how the structure is attached to the ground. If a structure is not attached by way of a foundation, and it is within the setback lines, only the rules surrounding R.V. storage apply. The only other issue is how particular zoning regulations handle the issue of habitation of a space.
Anthony: If a structure is “fixed” to the property, it becomes a taxable improvement. If it is “portable”, it is not an improvement to the property and does not become a part of the real estate tax base."
source: http://tinyhousetalk.com/nate-and-jens-tiny-house/