There's a lot of "tiny houses" that technically don't qualify as an accommodation in various ways, like not having a foundation. What you're currently seeing i

There's a lot of "tiny houses" that technically don't qualify as an accommodation in various ways, like not having a foundation. What you're currently seeing is the evolution of the movement to be more photogenic. The OG tiny homes were a (successful) attempt at running around laws about home construction in previously extremely rural areas that now have zealous code enforcement. If it's not technically a house you save a load of money not just in taxes but also permit, inspection, utility, and insurance costs. As a bonus sometimes you can move your living space. There are often plots of land for sale that will fit just under an RV and may or may not have utilities running to them. The kind of person to buy a lot like that, maybe $1000 total, was the person originally looking at building a tiny house.