I own a two family, and upstairs unit and the downstairs unit on a lot of land that runs front to back. Meaning my front face is Lake Street and my backyard faces ABC Street.

When I bought the house my mortgage included a second lot of land that runs the same length next-door, which I have recently confirmed is buildable. The one condition is in the neighborhood since we live on a lake houses are crammed, so on my street since my house faces Lake Street and then there’s a blank lot and the next house faces Lake Street

My middle open lot must face ABC street if I build on it. Normally a freestanding single-family house, would then have the number $.72 ABC Street while my two family would remain 98 LakeSt.

Also, since my two family has been built the neighborhood has been rezoned to residential single-family houses only.

I have plans to build a small two bedroom single family next-door and to move out of my first floor unit and my two family and rent that for market rate the rents from my two family will cover 85% of my mortgage for the single-family house next-door. But I would like to continue to enjoy owner occupied tax status so to do that I understand I am supposed to somehow attach the buildings and instead of this being an address on ABC Street it should then become 98 Lake St. rear unit.

I thought it might be as simple as running wires from building to building with infrastructure for Wi-Fi or something-but I’m trying to find out what is the minimal way to attach two units to accomplish this?

 however to continue to enjoy