Promotes and encourages the creation of accessory dwelling units as a means to address the need for additional affordable housing options and encourages local governments to increase the availability of affordable housing by subsidizing accessory dwelling units with local sales tax revenue.

Requires the state building code council to adopt rules pertaining to accessory dwelling units that are consistent with the definitions and standards in this act.

Requires cities and counties to adopt ordinances, development regulations, and other official controls regarding the minimum gross floor area of accessory dwelling units.

Prohibits the local ordinance by which impact fees are imposed from establishing an impact fee amount for accessory dwelling units that is greater than fifty percent of the amount set for single-family residences.