Check zoning first
Whether an ADU is allowed, and under what conditions (owner occupancy, size, parking, setbacks), depends on the municipal ordinance. Some towns allow them, many don’t.
Code and safety
A legal unit needs permits, fire separation, egress and proper utilities. An unpermitted apartment is a liability at resale.
Value
A legal, permitted unit can help with multi-generational living or rental income. Buyers will ask for the certificate of occupancy.
General information, not legal, tax or lending advice. Rules change; confirm with your attorney, tax professional or lender.