New Hampshire short-term rental rules for owners

New Hampshire does not regulate short-term rentals at state level beyond taxing them. There is no state license, no registry and no law protecting rentals from local bans. Everything else is decided by the state's towns and cities through zoning, and by the state Supreme Court when those zoning codes are contested. With no general sales or income tax, the state also attracts second-home buyers from Massachusetts and beyond, which keeps the question lively in lake and mountain towns.

The Meals and Rooms Tax

Stays of fewer than 185 consecutive days are subject to the Meals and Rooms Tax at 8.5% of the rent. There are no county or municipal add-ons. Owners who take direct bookings must obtain a meals and rooms operator license from the Department of Revenue Administration and file monthly returns. Platforms such as Airbnb collect and remit the tax on reservations made through them.

Why the legislature matters by its absence

Bills to curb town bans have been filed repeatedly; one in 2022 would have barred outright bans on short-term rentals in single- and two-family homes, but it never became law. The patchwork therefore remains, and each town can tighten or loosen its rules through its own process, often at town meeting.

What the courts have said

Because many zoning codes were written before platforms existed, courts have had to decide whether a short stay is a residential use:

• Portsmouth (2019). In Working Stiff Partners v. City of Portsmouth, the Court upheld the city's view that renting rooms nightly amounted to transient occupancy, not a permitted residential use in that district.
• Conway (2023). In Town of Conway v. Kudrick, the Court held that the occupants' use of the property, not the length of their stay, determines whether it is residential. Short stays remained lawful in Conway's residential districts, and the town regulates them through a rental property permit.
• Sunapee (2024). In Appeal of Hoekstra, the Court sided with a homeowner, reading the town's ordinance as permitting the rental despite restrictive language elsewhere in it.

The lesson for owners: the exact words of the local ordinance decide, and they can cut either way.

Local regimes

Approaches vary from permissive towns with no specific rules to permit systems with inspections, such as Conway's, and to towns that treat short stays as a commercial use. Lakes Region towns around Winnipesaukee have adopted a range of permits and conditions. Always read the current zoning ordinance and any rental ordinance for the parcel.

Associations, septic and safety

Condominium and lake associations can restrict rentals. Rural houses rely on septic systems and wells, and inspections, as in Conway, often look at septic condition, smoke and carbon monoxide alarms and egress. Winter access and snow load are safety issues, not just comfort.

Reading a zoning ordinance

Start with the definitions section: look for "dwelling", "family", "transient", "lodging house" and "tourist home". Then read the use table for your district and any supplementary standards. A short stay is safest where the ordinance names it or clearly treats it as residential; it is riskiest where the district allows only uses listed and short-term rental appears nowhere. When in doubt, a written determination from the zoning officer is worth having before closing.

Lakes and mountains, different seasons

The Lakes Region lives on summer weeks and boat access; the White Mountains on ski weekends and October color. Staffing, cleaning and pricing should follow the local rhythm, and so should the timing of permit renewals and inspections, which are far easier to schedule in April or November than in the middle of a busy season.

Owner checklist

• Read the town zoning ordinance and any rental permit rules for the exact parcel.
• Obtain the meals and rooms operator license if you will take direct bookings.
• Check association rules and the septic permit.
• Install interconnected smoke alarms and carbon monoxide detectors.
• Follow warrant articles at town meeting.

For owners in the White Mountains, we study every request and tell you honestly whether and how we can help.