Amends GS Chapter 160A by creating a new section GS 160A-383.5 (Zoning of temporary health care structures), providing terms and definitions that apply in this section, including activities of daily living, caregiver, first or second degree relative, mentally or physically impaired person, and temporary family health care structure.  Establishes that a city will consider a temporary family health care structure used by a caregiver in providing care for a mentally or physically impaired person at the caregiver's residence as a permitted accessory use in any single-family residential zoning district and also provides that a city will consider a temporary family health care structure, used by an individual who is the named legal guardian of the mentally or physically impaired person, a permitted  accessory use in any single-family residential zoning district if the structure is placed on the property of the residence of the individual and used to provide care.

Provides the procedures, requirements, and limitations for the permitting and approval of temporary family health care structures, including requiring the removal of a temporary family health care structure within 60 days  of ceasing to provide assistance.  Provides that temporary family health care structures will be treated as tangible personal property for all tax purposes.

Amends GS 153A-341.3 (Zoning of temporary health care structures), providing that a county exercising powers in regards to this section must comply with those of GS 160A-383.5.

Amends GS 130A-250, adding temporary family health care structures under GS 153A-341.1 or GS 160A-383.5 to the exemptions section of GS Chaper 130A, Article 8, Part 6, Regulation of Food and Lodging Facilities.

Amends GS 131D-2.1(10), providing that temporary family health care structures, as defined in GS 160A-383.5, are exempt from the regulatory requirements of multiunit assisted housing with services programs.

Amends GS 160A-442(2), providing that temporary family health care structures, as defined in GS 160A-383.5, will be considered dwellings for the purposes of this Part of GS 160A and that any ordinance requiring minimum square footage will not apply to such structures.

Includes a severability clause.

Effective July 1, 2013, applying to temporary family health care structures existing on or after that date. Also, no county or city may impose a fee as authorized by Section 1 of this act on any temporary family health care structure existing on that date.