The town’s zoning code defines and regulates tiny houses on foundations as a distinct type of dwelling. Its definition for “tiny house unit” addresses maximum size, building permit requirements, permissible structure types, ownership and occupancy, and relationship to residences on the same lot (§139-2).  Tiny houses on foundations are generally permitted wherever single-family detached residences or accessory dwelling units are permitted, subject to compliance with building permit requirements (§139-26).