Committee hears wide testimony on tiny homes, building codes and tax treatment

The committee took testimony on House Bill 16‑81, which establishes definitions and standards for tiny houses, tiny houses on wheels and yurts and allows their use as single‑family homes or accessory dwelling units.

Representative Michael Aaron, the bill’s sponsor, said the legislation provides definitions, inspection and permitting requirements and authorizes municipal property‑tax assessments and transportation regulation for factory‑built units. "This bill provides those proper definitions for these types of housing structures," he told the committee.

Jim Michaud, chief assessor for Hudson, told the committee that the bill needs broad statutory fixes for taxation, transfer stamps and deed treatment to make the new housing category work. "That entire section needs to be stricken," he said in describing parts of the draft that he viewed as unclear and likely to cause unintended consequences for assessing and transfer rules.

Tiny‑home builders and advocates, including Michael Danis of Tiny Houses of New Hampshire, said the state’s adoption of Appendix AQ of the International Residential Code provides standards for small dwellings and that tiny houses can offer a modest, movable or permanent option to address affordability. Philip Sherman, chair of the state Building Code Review Board, urged carefully separating building‑code definitions from manufactured‑housing law to avoid regulatory conflicts.

Lawmakers heard concerns about whether these units should be taxed as real property or personal property, how long temporary/ movable units might remain exempt, and the need to coordinate amendments across many RSAs. The committee closed the hearing and sent the bill to the housing subcommittee.