"Bed and Breakfast" is a term used to denote a typical rooming house situation with breakfast included in the rate. They are becoming numerous in vacation and/or tourist regions. Bed and breakfast enterprises are seldom located on land zoned for this purpose. Usually, if a variance is required, it is made through a special exception, but these requirements vary in different jurisdictions.

In the valuation process, small-time bed and breakfast should be appraised in the same manner as all non-conforming use properties. For example, a doctor's office in the basement of a residential dwelling unit may have more than the typical land value to indicate a "use" value. Bed and breakfast properties must be closely reviewed in each cycle to determine the extent of the business. If it can be determined that one is used extensively, generating a constant and substantial income, then a Hotel/Motel questionnaire should be sent to the owner/operator for more information on the income stream. If you feel that the property should be valued on the basis of that income stream, review the facts with your Commercial Area Supervisor before estimating the final value.

The existence of these businesses should be communicated to the personal property section.​