Desoto County, MS Accessory Structures: ADU Rules (2026)

DeSoto County, MS regulates accessory dwelling units exclusively through local zoning adopted under MS Code Ann. §17-1-1 et seq. Mississippi is a Dillon's Rule state with no statewide ADU preemption law, so regulations vary city by city and between incorporated and unincorporated areas. Some DeSoto municipalities permit ADUs by right in specific residential zones; others require a conditional use permit with public notice and planning commission approval. Common requirements include maximum ADU size capped at 600-1,000 square feet or a specified percentage (often 40-50%) of the primary dwelling's floor area, owner-occupancy of either the primary dwelling or the ADU, separate metered utility connections or sub-meters, dedicated off-street parking (typically one additional space), and compliance with residential setback, height, and lot coverage standards. ADUs must meet IRC building code requirements for habitable dwellings including egress windows, ceiling height, insulation, and smoke/CO alarms. Manufactured housing used as ADUs may be restricted under local zoning or HOA covenants. Short-term rental of an ADU (under 30 days) is often separately regulated or prohibited. Mississippi's growing interest in affordable and multi-generational housing, combined with the Memphis metro's population pressure, is driving more DeSoto cities to consider ADU-friendly zoning amendments, but as of 2026 most remain moderately restrictive. HOAs in master-planned subdivisions often ban ADUs outright by covenant, overriding any city allowance.