Faced the same situation in a new suburban subdivision. Decided against the variance route, and the permit - it was a 12x16 I built myself. Put it on cinder block supports. Never had an issue, town re-appraised on a routine schedule and just added the shed to the property tax. Sold the house and never had an issue. I got advice from a neighboring town building inspector who I knew personally: if the shed isn't permanently anchored to a foundation, it could always be moved (dragged) to comply if there was a forced issue. Went with that and worked out great.