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Part of New Hampshire Short-Term Rental Laws: A Town-by-Town Guide

Is Airbnb Legal in Portsmouth, NH?

In 2019 the New Hampshire Supreme Court upheld Portsmouth's position that short-term rental use was not permitted as a principal use in a residential zoning district. The decision turned on how Portsmouth defined "dwelling unit." The ordinance excluded transient occupancies like hotels and rooming houses, and the court read short-term rental use as falling outside a permitted residential use.

What to know

  • The case: Working Stiff Partners, LLC v. City of Portsmouth, 172 N.H. 611, decided September 27, 2019.
  • The holding: STR use was not a permitted principal use in the General Residence A district.
  • Why: Portsmouth's definition of "dwelling unit" expressly excluded transient occupancy.
  • What it doesn't mean: the ruling applies to Portsmouth's ordinance. It says nothing about what any other New Hampshire town allows.

What did the court actually decide?

The dispute concerned a property in a Portsmouth residential district being used as a short-term rental. The city took the position that the use wasn't permitted there, and the owner challenged it.

The New Hampshire Supreme Court sided with the city. The reasoning came down to the ordinance's own definitions. Portsmouth had drafted "dwelling unit" in a way that carved out transient occupancies such as hotels, rooming houses, and similar uses where occupants stay short term. Because the ordinance excluded that category from what counts as residential dwelling use, renting the property to a rotating stream of short-stay guests fell outside what the district permitted.

The important thing for an investor is what the case turned on. The court didn't rule that short-term rentals are inherently non-residential across New Hampshire. It read one city's ordinance and applied what that ordinance said.

Why does that distinction matter so much?

Because a different town with different drafting got the opposite result four years later.

In Town of Conway v. Kudrick, decided May 2, 2023, the New Hampshire Supreme Court considered Conway's ordinance, which defined a residential dwelling unit without any durational requirement. Because Conway's definition didn't exclude short-stay occupancy the way Portsmouth's did, the court held that non-owner-occupied short-term rentals fell within it and were permitted in Conway's residential districts.

Same court, same general question, opposite outcome, driven entirely by how each town wrote its own definitions.

That's the core lesson for anyone buying in New Hampshire. There is no statewide rule to rely on. You cannot reason from a neighboring town, and you cannot reason from a court decision about a different municipality.

Looking at a specific Portsmouth address, or comparing towns? I'll pull the current ordinance language and the definitions that decide it. Two business days, no obligation.

Does anything change if I live in the property?

Possibly, and it's worth checking rather than assuming either way. Working Stiff Partners concerned a non-owner-occupied use, and owner-occupancy is a distinction several New Hampshire towns draw in their ordinances. Renting a room in a home you live in is frequently treated as a different zoning question than operating a whole house you don't occupy.

Whether Portsmouth's current ordinance draws that line, and where, is a question for the city's current text and its planning department rather than for a 2019 case summary.

What should I do before buying in Portsmouth for STR use?

  1. Read the current ordinance, specifically the definitions section and the permitted uses for the district the property sits in. Ordinances get amended.
  2. Check which district the address is actually in. Portsmouth's rules vary by district, and the 2019 case concerned one specific residential district.
  3. Call the planning or code enforcement office and ask whether the use you're planning is permitted there. Ask them to point you to the language.
  4. Get it in writing where you can.
  5. Register for the state Meals & Rooms tax regardless. The 8.5% rate applies to rentals under 185 consecutive days statewide, independent of local zoning.

If the answer in Portsmouth is no for what you want to do, that's useful information early. It's a cheaper answer before an offer than after one.

Frequently asked questions

Is Airbnb legal in Portsmouth, NH?

In Working Stiff Partners, LLC v. City of Portsmouth (2019), the New Hampshire Supreme Court upheld the city's position that short-term rental use was not permitted as a principal use in a residential district, because the ordinance's definition of "dwelling unit" excluded transient occupancy. Check the current ordinance and your specific district before relying on any summary.

What was the Working Stiff Partners case?

A 2019 New Hampshire Supreme Court decision, 172 N.H. 611, holding that short-term rental use was not a permitted principal use in Portsmouth's General Residence A district under the city's zoning ordinance definitions.

Why is Conway different from Portsmouth?

Conway's ordinance defined a residential dwelling unit without a durational requirement, so in Town of Conway v. Kudrick (2023) the court held non-owner-occupied STRs fell within it. Portsmouth's definition expressly excluded transient occupancy. The outcomes differ because the towns drafted differently.

Do I still owe New Hampshire tax on a short-term rental?

Yes. The state's Meals & Rooms (Rentals) Tax of 8.5% applies to rentals of fewer than 185 consecutive days under RSA 78-A, regardless of what a town's zoning allows.

Sources

  1. Working Stiff Partners, LLC v. City of Portsmouth, 172 N.H. 611 (September 27, 2019)
  2. Town of Conway v. Kudrick, No. 2022-0098 (N.H. May 2, 2023)
  3. New Hampshire Vacation Rental & Tourism Association, Regulations. Available at nhvrta.org
  4. RSA 674:16 (zoning authority), RSA 78-A (Meals & Rooms Tax)

Check the ordinance before you make an offer

Give me a Portsmouth address, or a town you're comparing it against, and I'll send back the current zoning language governing short-term rental use, the definitions that decide it, any registration requirement on the books, and what to confirm with the city.

Two business days. No obligation. If a town looks like a bad bet, I'll tell you that too.

This is research rather than legal advice. I'm a licensed agent and an STR owner, and I'm not your attorney. For a contested situation or an enforcement action, talk to a New Hampshire land use lawyer.

Free guide

The STR Due Diligence Checklist

What to confirm with a New Hampshire town before you buy a short-term rental, in the order that saves you money.

About this information

Figures come from the sources listed above as of the dates shown. Market data, municipal tax rates, assessments, and local ordinances change, sometimes quickly, and this page may not reflect the most recent position. Information is deemed reliable but is not guaranteed.

Nothing here is legal, tax, financial, or investment advice, and none of it is an appraisal. It is general information about the New Hampshire market. Verify anything you intend to act on with the relevant town office and with your own attorney, CPA, lender, or licensed appraiser as the situation calls for.

Short-term rental rules are set town by town and change at town meeting and through the courts. Nothing on this page is a legal opinion about any property. For a contested situation or an enforcement action, work with a New Hampshire land use attorney.

Hassan Essa, New Hampshire REALTOR®

Hassan Essa

REALTOR® · Broad Sound Real Estate, LLC · GMNBR

I work with buyers, sellers, and rental investors across New Hampshire, and I write these guides from the same research I hand clients. If something here raises a question about your own address, send it over.

@hassanessarealty

Hassan Essa | Broad Sound Real Estate, LLC | Equal Housing Opportunity

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