Homestead - Second Home
When the participant owns two or more homes, only one property can be claimed as a homestead. The homestead should be the primary place of residence. The following are good indicators of primary residence:
 
The property is listed as a primary residence on official documents, such as income tax returns, driver's license, voter registration, etc.
The property is occupied the majority of the time.
 
When there is another home on the surrounding property, consider that home a second home as follows:
 
When the building is not intended for human habitation, consider it as a part of the homestead and not countable. This includes all buildings other than homes on the surrounding property, such as garages, tool sheds, woodsheds, barns, etc.
When the building is intended for human habitation and could be appropriately rented as a home for one or more individuals, the resource is countable real property.