Taunton, MA Short-Term Rentals: Occupancy Limits (2026)

Taunton has not adopted a citywide short-term rental ordinance setting per-unit guest caps; occupancy is governed by Massachusetts State Sanitary Code 105 CMR 410 (Minimum Standards of Fitness for Human Habitation) and the State Building Code 780 CMR. Under 105 CMR 410.400, every dwelling unit used for sleeping must provide at least 70 square feet of floor space for the first occupant and at least 50 additional square feet for each additional occupant in the same room. The Taunton zoning code (Chapter 440) defines a dwelling unit (§ 440-201) as a building or portion thereof with independent cooking, sleeping, and toilet facilities, and defines family functionally to exclude roomers, boarders, and lodgers from a single household, which functions as an indirect cap on unrelated occupants in residentially zoned dwellings. Section 440-710 of the zoning code, governing accessory dwelling units, expressly prohibits ADU use as a short-term rental, so the ADU pathway cannot be used to add STR capacity. Operators must also register the property with the Massachusetts Department of Revenue Short-Term Rental Registry (MGL c. 64G, § 67) before the first rental and obtain a Certificate of Registration.