Americans love burdensome zoning laws.  They appeal to our inner racist.  Unfortunately for them, buildings like schools, fire stations, and police stations are usually in residential zones anyway.  The major problem in the US is that there&#x27;s just <i>no way</i> you would be able to set up a bed and breakfast as easily as the article implied.<p>Our property taxes vary wildly in the US.  One place, you might pay 3% of the fair market value, and in another, only 0.25%.  Or maybe the assessment value is restricted by some formula.  Maybe it&#x27;s reassessed annually, or maybe every 3 years.  There&#x27;s really very little consistency, because property taxes are usually assessed locally and the major service provided from them is the local public schools.<p>Building codes between Canada and the US are pretty much the same.  In either place, there&#x27;s a &quot;model code&quot;, but each locality has to adopt it explicitly for it to be in effect.  Some places adopt it without modification, and others amend it heavily.  A Canadian town could adopt the American model code (called the <i>international</i> building code, of course) if it wanted to, or vice versa.<p>But for the most part, they have nearly identical intent, even if the implementations are far apart.  As long as you hire local contractors for the work, you shouldn&#x27;t need to know the particular variances in the building codes.  Either way, you won&#x27;t be allowed to do anything serious without a work permit, and someone will inspect the heck out of it.<p>(Of course, the permits and inspections are often ignored for DIY work.)<p>I doubt you would even be able to buy an old public school building in many places in the US.  Perhaps in Detroit.  Most local governments would rather board it up or use it for administrative offices than sell.  You would have better luck finding an old church.