Guide · Real Estate
Short-Term Rentals and Shared Housing: A Comprehensive Guide to Permits, Taxes, and Neighbors
26 U.S.C. § 61
- Type
- Guide
- Jurisdiction
- National
- Date
- 2025-02-21
- Topic
- Real Estate
This guide covers the law governing short-term rentals and shared housing arrangements from first inquiry through enforcement. It begins with the sources of regulatory authority and the five independent permissions a host actually needs. It then treats zoning classification and the nonconforming use question, permit and registration schemes and their common conditions, and the private restrictions — association covenants, leases, mortgages, and insurance policies — that frequently bind harder than public rules. Central parts address the three separate tax systems that apply, including the fourteen-day threshold and the passive activity exception, and the liability structure covering guest injuries, guest conduct, neighbor nuisance, and the coverage gap in standard homeowners policies. Later parts cover fair housing and accessibility obligations, platform regulation and its constitutional limits, code enforcement procedure and defenses, association enforcement, acquisition diligence, and the adjacent shared housing arrangements.
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