I agree, except E.G. retired 'snowbirds' really love a stable climate and might have two homes in different climate zones. There's also the case where someone

I agree, except E.G. retired 'snowbirds' really love a stable climate and might have two homes in different climate zones. There's also the case where someone is selling one home and moving into another. The tax break should be made if someone's primary residence is occupied for at least 35% of a tax year. A number intentionally just a tiny bit bigger than one third, so the break can only apply to a maximum of two homes, but low enough to be flexible.