[refurb]

Sounds super complicated and easy to game.

Instead of getting married I put the second home under my spouses name as a primary residence.

What if an old person gets injured and moves in with family but there is a chance they can recover? Slam them with taxes for a second home?

What if someone is on a temporary work assignment and buys a small place in another state for 2 years?

What if someone is a traveling nurse and buys a couple small apartments in the cities they work?

Sounds like a nightmare of exceptions and bureaucracy.