Lake Junaluska, North Carolina

Short-term rentals in Lake Junaluska operate under two overlapping layers of governance, creating a more complex compliance environment than typical mountain markets.

The first layer is Haywood County, the governing jurisdiction for this unincorporated community. STR operators must register with both the Haywood County Finance Office and the Haywood County Tourism Development Authority using the Lodging and Occupancy Tax Form, then collect and remit a 4% occupancy tax on stays of fewer than 90 days. The tax does not apply to private residences rented fewer than 15 days in a calendar year. Remittances are due by the 20th of the following month. No county-imposed permit fee, maximum night cap, or owner-occupancy or primary-residence requirement was identified.

The second layer is the Lake Junaluska Assembly itself, a private residential community with deed covenants that bind all rentals. These covenants require: quiet hours from 10pm to 7am, adequate on-property parking matching the number of rented units, leashed pets in common areas, and proper waste containers. The Assembly encourages property owners to use its on-site Lake Junaluska Vacation Rental office for local management.

Investors should contact Haywood County Planning and Lake Junaluska Public Works (828-452-5911) to review current deed and covenant terms before purchasing, as private-community rules can be more restrictive than county law.

One legislative change to monitor: NC House Bill 169 would raise Haywood County’s occupancy tax authority from 4% to 6%. As of mid-2026 the bill had not been enacted; the effective rate remains 4%. The regulation score of 74.2 out of 100 reflects a relatively permissive framework once registration requirements are met.