McKinney, TX Accessory Structures: ADU Rental Restrictions (2026)

McKinney's Zoning Ordinance restricts the use of accessory structures in single-family districts (RS-60 through RS-120 and RED districts) — they cannot operate as separate rental households. Where a Specific Use Permit (SUP) has authorized a second dwelling unit, long-term rental (30 days or more) is permitted as long as the property owner continues to occupy either the principal dwelling or the accessory unit, consistent with the SUP conditions. Short-term rentals (under 30 days) are regulated by McKinney's short-term rental provisions, which require hosts to register, designate a 24-hour local contact, collect and remit Hotel Occupancy Tax (state 6% under Tax Code Ch. 156 + McKinney 7% local HOT under Tax Code Ch. 351), and comply with parking, occupancy, and noise standards. The Texas Legislature in 2023 considered SB 987 to broadly preempt local STR regulation; Governor Abbott vetoed it. The Texas Supreme Court's 2018 Tarr v. Timberwood Park decision held that STRs are 'residential' in most deed restrictions, but Texas courts continue to permit municipal regulation of STRs as a zoning matter. Texas has no statewide rent-control authority and explicitly preempts local rent control under Texas Local Government Code §214.902, so McKinney cannot adopt rent stabilization. Texas Property Code Ch. 92 governs landlord-tenant relationships including notice periods and security deposits.