1 county-level rule, plus city-specific rules for 2 cities in Polk County, Florida.
Verified from official government sources
Unincorporated Polk County permits one detached accessory dwelling unit per single-family residential lot under Ordinance No. 25-018 (adopted 2025), subject to Land Development Code (LDC) standards. The ADU cannot exceed 50% of the principal dwelling's heated floor area, must be located in the side or rear yard (not forward of the principal building line), must meet the Florida Building Code, and is prohibited from short-term/vacation rental use. Long-term rentals of 30 days or more are permitted. Polk County is below the 75,000-population threshold of F.S. 163.31771, so Florida's statewide ADU mandate does not preempt local rules.
Fla. S.B. 184 (2025) - Housing; accessory dwelling units (codified at Fla. Stat. Β§ 163.31771)
requiring, rather than authorizing, local governments to adopt, by a specified date, an ordinance to allow accessory dwelling units in certain areas; authorizing a local government to provide a density bonus incentive to landowners who make certain real property donations to assist in the provision of affordable housing for military families; requiring the Office of Program Policy Analysis and ...
2 cities in Polk County have their own accessory structures rules. Each link goes to that city's dedicated page with code citations.
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