During a GPS approach at his destination airport, the pilot of a Piper PA-32R-300 was unable to "see the runway" at the missed approach point and then suddenly, the "runway was right there." The pilot however, had just retracted the landing gear to "go miss," so he decided to circle to land. He lined up with the runway but "got too low," and struck trees. The airplane came to rest on the porch roof of a residence. Post accident examination of the airplane by a Federal Aviation Administration inspector revealed that the wings, fuselage, and empennage had sustained substantial damage. No preimpact mechanical malfunctions were discovered. The airport elevation was 14 feet above sea level (msl). The required ceiling for a straight in approach was 440 feet msl. The required ceiling for a circling approach was 600 feet msl. The ceiling at the time of the accident was 300 feet above ground level.