§ 2032 Multiple Residences Domicile Presumption
This law says that if someone owns more than one home but hasn't lived in any of them for the past year, the law assumes those homes are just houses, not their main home, unless they can prove otherwise.
A person owns a house in City A and a cabin in the mountains. They spent the last 12 months living only in the mountain cabin and never stayed in the City A house.
Because they didn't live in the City A house for the past year, the law presumes that house is not their main home; they must show they intended to keep it as their primary residence.
AI-generated — May contain errors. Not legal advice. Always verify source.
§ 2032 Multiple Residences Domicile Presumption
Last verified: January 10, 2026