Jackson, MS Accessory Structures: ADU Rental Restrictions (2026)

Long-term rental of a Jackson accessory living quarters to a single household for 30+ days is consistent with the accessory-use framework so long as the principal dwelling remains in active single-family residential use. Long-term residential tenancies are governed by the Mississippi Residential Landlord and Tenant Act, Miss. Code Ann. §§89-8-1 through 89-8-29 (and the related Forcible Entry and Detainer procedures in Miss. Code Ann. §11-25-1 et seq. for eviction). Mississippi has no statewide rent control and no statewide just-cause eviction requirement. Short-term rentals (under 30 days) — Airbnb, Vrbo, similar — are an evolving regulatory area in Jackson; the City has considered STR-specific ordinances and may require a privilege license under Miss. Code Ann. §27-17-1 et seq. plus collection of state and local lodging taxes. Mississippi's 7% state sales tax and the City of Jackson 1% Infrastructure Sales Tax apply, plus any local tourism or hospitality tax authorized by special legislation. Confirm current Jackson STR registration and tax requirements with the City and the Mississippi Department of Revenue before listing. Subdivision restrictions and HOA covenants under Mississippi common law of restrictive covenants may impose stricter limits — including outright STR bans — independent of zoning.