NC H887

Allows temporary family health care structures (up to 300 square feet) as permitted accessory uses in single-family residential zoning districts without requiring special use permits.

Defines eligible structures as transportable residential units for caregivers (first or second-degree relatives, or legal guardians) providing care to mentally or physically impaired persons requiring assistance with two or more daily living activities.

Requires cities to issue permits for up to $100 initial fee and $50 annual renewal fee, with annual physician certification and compliance inspections required.

Mandates structures comply with state building codes and setback requirements, connect to utilities if available, and be removed within 60 days if the impaired person no longer needs care.

Exempts temporary family health care structures from assisted housing regulations and allows them to be taxed as tangible personal property rather than real property.