My sister lived in California wine country with her husband who recently passed away last year. She didn't want to stay in her home and bought a tiny house in North Carolina in a tiny home park/community. One of the attactions was that is is considered an RV and not real estate so taxes are a break. I think under 400 sq ft and on wheels, it is a travel trailer but I am not a lawyer or tax person. In any case, my sister paid WAY too much for this little abode and when she went to sell it, found the park was the only selling agent allowed under her park contract. They wanted to sell for tens of thousands less than my sister paid. Don't think the place has sold yet. She wanted to move into a bigger place.
The tiny house attraction was to get into a "simpler" life and all the tiny house reality tv shows that hooked my sister. Here is a video of a similar story: