The easiest thing to do is to treat the tiny house rental as a rental all by itself and you do the math. A tiny house compared to your house would not be a 50/50 split.
Land & property tax:
Take the value of the land and multiply it by the percentage that is rented out. Land is not depreciated but if you added improvements to prepare the land, those items can be depreciated.
Utility bills:
One way to prorate is to take the square footage of the tiny house and divide it by the square footage of your house. The trash bill can be prorated and may be 50/50. You can choose another method of prorating, keep records and keep it consistent in case of audit. If you have a family of 10 and 1 person in the tiny house, 50/50 wouldn't be right. The utility bill should be separate. If not, prorate it like the trash.
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